INTM343070 - DT applications and claims - Types of income: Pensions and Annuities
War Widows鈥� pensions
Pensions paid to war widows are 鈥渘on-liable鈥� and exempt from UK income tax (UKIT) under the provisions of ITEPA03/S639. It is not necessary for you to exempt them from UKIT under the terms of a Double Taxation Agreement (DTA).