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Portugal (United Kingdom Pensioners)

Volume 932: debated on Monday 16 May 1977

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asked the Chancellor of the Exchequer what taxation arrangements are in force for the pensions of United Kingdom citizens resident in Portugal.

Under our tax treaty with Portugal—published as Statutory Instrument 1969 No. 599—a pension paid to a resident of Portugal would be taxable only in Portugal. If, however, the pension was, broadly speaking, for services rendered to the United Kingdom Government it would be taxable only in the United Kingdom.