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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Other income paid to a resident of Spain (Article 22)

Full relief can be allowed under Article 22 in respect of:

  • State Pensions.
  • Incapacity Benefit.
  • Payment from Discretionary Trust (see INTM367810)
  • DWP Financial Assistance Scheme payments