Non res client has UK State pension, private pension and UK property income. Clearly the UK property income is taxable in the UK. The DTA does not refer to State pensions, only to:
"pensions and other similar remuneration paid in consideration of past employment to a resident of a contracting state and any annuity paid to such a resident shall be taxable only in that State."
a) Is the UK State pension taxed in the UK? The DTA appears to be silent. Is there usually a more general article in a DTA that prescribes?
b) How does this affect the calculation of the claim for personal allowance? I always find that aspect/calculation confusing.