Section 615 Certain overseas government pensions paid in the United Kingdom

United Kingdom

(1)

This section applies to a pension if conditions A, B and C are met.

(2)

Condition A is that the pension—

(a)

is payable—

(i)

to a person who has been employed in overseas government service, or

(ii)

to the widow, widower, F1surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service, and

(b)

is payable in respect of that service.

(3)

Condition B is that the pension—

(a)

is payable in the United Kingdom, and

(b)

is payable to a person who is resident in the United Kingdom.

(4)

Condition C is that the pension is payable by or on behalf of the government of—

(a)

a country which forms part of Her Majesty’s dominions,

(b)

any other country which is for the time being mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61), or

(c)

any territory under Her Majesty’s protection.

(5)

But condition C is not met if the pension is payable out of the public revenue of the United Kingdom or Northern Ireland.

(6)

In condition A the references to a person being employed in overseas government service are to the person being employed outside the United Kingdom—

(a)

in the service of the Crown, or

(b)

in service under the government of a country or territory which falls within subsection (4).

(7)

In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.

Annotations

F1: Words in s. 615(2)(a)(ii) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 158

C1: Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)
C2: Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
C3: Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))
C4: Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))
C5: Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4
C6: Pt. 9 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))
C7: Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7
C8: Pt. 9 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 12