Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

UK government pensions paid to a resident of Switzerland

Article 19 of the Convention

Relief is only available when the pensioner is a national and a resident ofSwitzerland.