§ Mr. Brothertonasked the Chancellor of the Exchequer what taxation arrangements are in force for the pensions of United Kingdom citizens resident in Portugal.
§ Mr. Robert SheldonUnder 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.