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HMRC internal manual

PAYE Manual

PAYE operation: double taxation claims submitted by non resident individuals: pension income with interest or royalty income

Double taxation claims worked by Customer Operations will normally include a request for double taxation relief on pensions, interest and / or royalty income.

The term ‘Pension income’ applies to

  • Occupational pensions
  • Government pensions - pensions paid in respect of government service. See PAYE81025 
  • Annuities
  • Pension lump sum (formerly known as trivial commutation payments) payments
  • State pension
  • Pension flexibility
  • Incapacity benefit

The term ‘Interest’ applies to

  • Bank interest
  • Building society interest
  • UK investments

The term ‘Royalties’ applies to

  • Copyright royalties
  • Professional authors

As the conditions for double taxation relief vary from country to country, you will need to refer to the DT Digest, see PAYE81030, to determine if relief can be given.