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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland

Other income paid to a resident of Switzerland

Article 21 of the Convention

The Other Income article of the Convention allows full relief on income distributedfrom UK estates but excludes income distributed from UK discretionary trusts.

Full relief of State Pension and Incapacity Benefit is available under the ‘OtherIncome’ Article of the Convention.