Q. "My overseas pension is taxable under UK domestic law. What about double tax agreements?
A: If you have established that your overseas pension is taxable in the UK under UK domestic law, the next step is to consider whether there is a double tax agreement between the UK and the country where the overseas pension is sourced, to see if it states that the UK’s right to tax that income is overridden. It will normally do this by stating that the pension income is only taxable in the other country. This means that it is not taxable in the UK – and a claim for relief under the agreement may be made if the UK wishes to tax it under its domestic law.