Having read the double taxation agreement my understanding is that:
(a) Any UK state/government pension would be taxable in the UK and there would be a personal allowance of £12,750, so tax would only be applicable above that amount.
(b) Any UK private pensions would be taxable in Mauritius. However, no tax is applicable below Rs390,000. Thereafter there is a progressive rate from 2% to 20%.
My question is whether my understanding is correct?
Thanks
Chris