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Double K IndustriesPosted on April 19, 2011.  Section 17 and 18 of the Treaty between the UK and USA? I worked in the automotive industry in the United Kingdom during the 1970s and contributed to a pension and the receiver for 2 years. UK Govt claimed approximately 25% as tax and I was to report the amount received as income in the United States 1040 and payment of taxes. I know that the amount should not be double taxed, based on the previous response to your readers, I did some research and found the treaty. But Article 17 and 18 of the Treaty covers pension from the United Kingdom, but I could not understand the legal language. If any of you could help me to translate into simple English language I really like. It's very simple. You do not certify to the payer that you are a resident of the United States and pay taxes here. 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