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HMRC internal manual

International Manual

Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments

You should consider relief under Article 22: Other Income (see INTM361600) in respect of:

  • State Pensions
  • Incapacity Benefit
  • DWP Financial Assistance Scheme payments