DT1927 - Non-residents: UK income: Pensions: Government etc pensions

In general, pensions paid by the United Kingdom Government or a United Kingdom local authority to a resident of an agreement country are taxable in the United Kingdom, but refer to the relevant double taxation agreement to see whether the circumstances of a particular pensioner might entitle him to exemption from United Kingdom tax. The collection of UK DTAs is available at .Where there is doubt as to whether the payer of the pension is the United Kingdom Government or a local authority, for example where it is paid by a statutory body such as an Area Health Authority, or where it is paid in connection with a trade or business carried on by the Government or local authority, refer to the Tax Treaty Team (taxtreaty.team@hmrc.gov.uk).