DT4611 - Pensions: Arising in UK

Pensions arising in the United Kingdom and paid to a resident of Canada are taxable in the United Kingdom on the excess of all United Kingdom source pensions over $Cl0,000 or 5,000, whichever is the greater. United Kingdom governmental and local authority pensions paid to a resident of Canada for services rendered in the discharge of functions of a governmental nature (see DT908) are however liable to United Kingdom tax on the whole amount of the pensions.

Districts (other than Public Departments) dealing with pensions (including occupational pensions) paid to residents of Canada should ask Financial Intermediaries and Claims Office (International), Bootle for advice if none has already been received in a particular case.