UK Government Pensions

How do I know if my pension is a Government service pension?

Pensions paid for former service to the UK Government are known as Government Service Pensions. Pensions paid for former employment with the H M Forces, Civil Service and Foreign and Commonwealth Office are all regarded as Government Service Pensions.

If you are still unsure you should contact us giving the name of your former employment and the payer of your pension.

Usually Government Service and Local Authority Service Pensions paid to British nationals living overseas remain taxable in the UK. You will still be eligible to receive full UK Personal Allowances and reliefs.

The main exceptions are Australia, Canada, New Zealand and Cyprus where exemption for Government Service and Local Authority Service Pensions can be claimed.

If an individual is a national of and resident in an overseas country, exemption under a Double Taxation Agreement may also be due for a Government or Local Authority Service Pension.

Please refer to the DT Digest (PDF 168K) or contact us for further information.

The rules regarding the treatment of Local Authority Service pensions under Double Taxation Agreements are very similar to those applicable to UK Government Service Pensions. However not every Double Taxation Agreement is the same. You should refer to the DT Digest or contact us if you need further clarification.

A number of claim forms are already published on this website. However you may need to contact South Wales Area Residence Group for any forms not published on this website for your claim to be made.

National Insurance Retirement Pension

Many Double Taxation Agreements allow you to claim exemption from UK income tax for the UK National Insurance Retirement Pension. You should refer to the DT Digest.

National Health Service Pensioners

National Health Service Pensions are not regarded as Government service pensions for the purposes of most Double Taxation Agreements.

Many Double Taxation Agreements allow for exemption from UK income tax to be claimed. Please refer to the DT Digest or contact us if you need further information on how to make a claim.