Income Tax (Earnings and Pensions) Act 2003 section 615

Certain overseas government pensions paid in the United Kingdom

Section 615 sets out the rules for taxing pensions paid in the United Kingdom by or on behalf of certain overseas governments to UK residents, where those pensions relate to overseas government service.

• The pension must be payable to a former overseas government employee (or their spouse, civil partner, child, relative or dependant) in respect of that overseas government service
• The pension must be paid in the United Kingdom to a person who is resident in the United Kingdom
• The pension must be paid by or on behalf of a government of a country within Her Majesty's dominions, a country listed in Schedule 3 to the British Nationality Act 1981, or a territory under Her Majesty's protection — but not out of UK or Northern Ireland public revenue
• The term "pension" is broadly defined and includes voluntary pensions or pensions that are capable of being discontinued

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