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»Ê¹ÚÌåÓýapp treatment of a pension under a double taxation (DT) treaty can depend on the payer of the pension. While relief for occupational pensions is widespread, certain public pensions commonly remain taxable in the UK.

»Ê¹ÚÌåÓýappse are often referred to as government pensions and generally include those paid by

• A local authority or other public body in the UK, for example Police pensions, London Borough pensions and County / City Council pensions
• »Ê¹ÚÌåÓýapp UK government, for example the Civil Service

More information regarding government pensions can be found at INTM343030 and INTM343040.

»Ê¹ÚÌåÓýapp state pension is not classed as a government pension. Specific guidance on the treatment of the state pension is given in the (external users can find the guidance at ).

For a full list of government pensions, see INTM343040. You will see that note 3 on this list explains that under the terms of the DTA with certain countries, some of these pensions are treated as non-government pensions.

If an individual claims relief from UK income tax on a government pension where no relief is available, you need to inform them. For instructions on how to do this, see Action guides tts80004Ìý²¹²Ô»å tts80003 Double Taxation Claims.

Please be aware that for double taxation purposes, the National Health Service (NHS) pension is not classed as a government pension if it is paid by CAPITA or the Paymaster Generals office. If the NHS pension is paid by a local authority, it is classed as a government pension.

However, under the DTA’s of Germany and many states of the former Yugoslavia, the NHS pension is always classed as a government pension, irrespective of who pays the pension.