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HMRC internal manual

International Manual

DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa

UK government pensions paid to a resident of South Africa

From 6 April 2003: Article 18 of the 2002 Convention

Relief is only available where the pensioner is a national and a resident of SouthAfrica.

Before 6 April 2003: Article 17 of the 1969 Convention

No relief is available from UK tax on a ‘government’ pension (see INTM343020 for the definition of government pension).