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Chapter INTM343190

Document Cited in Related
Vincent
Published date09 April 2016
Record NumberINTM343190
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Social Security payments National Insurance retirement pensions (NIRP)

A State pension is a National Insurance benefit and is not regarded as paid for services to the Government. For this reason it does not come under the Government Services article see INTM343020. You should therefore consider authorising relief from UK tax under the normal Pensions Article except where that article restricts relief to pensions which “are paid in consideration of past employment”. In such instances it may be possible for you to exempt the pension under the “Other Income” article of the Double Taxation Agreement (DTA). You need to check the country specific guidance and the terms of the specific DTA. Where there is no “Other Income” article you cannot give relief from UK income tax (UKIT).

State pensions are a taxable benefit but they are usually paid without deduction of tax. In some cases the pensioner does not have enough total income for it to be taxed. Sometimes you may receive a claim for other pensions where the State pension has not been included but you know one exists. You can exempt it...

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