Cyprus Agreement and foreign pension information 106-04011000

In Cyprus, national legislation needs the compulsory payment of social security contributions usually through deductions from paid employment. The Social Insurance Scheme covers most workers and the self-employed.

Contributions insure individuals against disability and unemployment and provides for income in the form of a pension once the person reaches retirement age.

A non-contributory benefit is in place for those who have lived in Cyprus long-term but who do not meet the requirements for a contributory pension. Social welfare benefits are also available for those with low income.

The legislation is the responsibility of the Cypriot government but administration and payment of pensions is the responsibility of the appointed agencies.

Widow B Pension was sunsetted in 1995 and, along with Bereavement Allowance, stopped being paid from 2020. See:

• Widow B Pension
• Bereavement Allowance

The Agreement with Cyprus started one 1 January 1993. There are no previous versions.

For Australia

Department of Social Services (DSS)

For Cyprus

Ministry of Labour and Social Insurance - ΥΠΟΥΡΓΕΊΟ ΕΡΓΑΣΊΑΣ ΚΑΙ ΚΟΙΝΩΝΙΚΏΝ ΑΣΦΑΛΊΣΕΩΝ

For Australia

Services Australia

For Cyprus

Department of Social Insurance Services - ΥΠΗΡΕΣΊΕΣ ΚΟΙΝΩΝΙΚΏΝ ΑΣΦΑΛΊΣΕΩΝ (YKA)

For Australia

Centrelink International Services (CIS)

Note: the Australian Taxation Office (ATO) is responsible for anything relating to double coverage. See Double coverage/certificate of coverage.

For Cyprus

Department of Social Insurance Services - ΥΠΗΡΕΣΊΕΣ ΚΟΙΝΩΝΙΚΏΝ ΑΣΦΑΛΊΣΕΩΝ (YKA)

Under the Agreement with Cyprus, information held about customers may be exchanged between the liaison agencies to determine entitlement to payments under the Agreement and under either country's domestic legislation (Article 16.1).

For more information on bulk data exchange, see International Data Exchange Program and auto indexation of foreign pensions.

The following liaison form is completed by International Services (CIS) and sent to Cyprus.

Australia/Cyprus Agreement on Social Security - Liaison Form (AUS187CY)

For help with creating liaison forms, see Agreement liaisons, NZ CICs and exchange of information.

This liaison form is completed by Cyprus or the customer and are sent to International Services (CIS).

Liaison Form - CY/AUS2

This form is used in all communication from Cyprus.

• Purpose - 1-5
• Part I - Claimant: provides details of the person making the claim: SUR claims only: details of insured person are in Part II
• Part II - Insured Person: provides details of the insured person
• Part III - Information provided by Cyprus: provides details including insurance periods and Cypriot pensions
• Part IV - Information requested from Australia: this section specifies the Australian information needed by Cyprus
• Part V - Signature

Under the Administrative Arrangements, each country will arrange for an agreed report to be and sent with claims for disability pensions.

Medical examinations may also be undertaken upon request. There is no provision for reimbursement of costs.

Forms

For Cypriot invalidity claims, International Services (CIS) arrange for a version of the generic European form E213 to be completed and sent to Cyprus. See Foreign pension medical assessments.

For Australian DSP claims, Cyprus arrange for the Detailed Medical Report AUS175 to be completed and sent to Australia.

Any enquiries about double coverage or certificates of coverage should be directed to the Australian Taxation Office (ATO) website.

The Agreement with Cyprus does not include double coverage provisions but does have some provisions relating to coverage for Cyprus (Article 5) including provision for exceptions by agreement.

See Double coverage/certificates of coverage information in International Social Security Agreements.

Any queries about taxation of pensions or the requirement to lodge a tax return should be directed to:

• In the other country - the tax/health authority in the other country directly
• In Australia - the Australian Taxation Office (ATO) website

For general information on taxation, including issuing Australian Payment Summaries, see Taxation information in International Social Security Agreements.

Tax treaty

Australia does not have a double tax agreement with Cyprus.

Tax deductions

Cypriot pensions are taxed at source.

The gross rate of Cypriot pension (before deductions) is maintained.

Cypriot tax year

Cyprus uses the calendar year (1 Jan - 31 Dec) as the tax year.

Any queries about:

• Health insurance coverage in the other country - the customer should be directed to contact the health insurance authority in the other country, and
• Medicare coverage - should be directed to Medicare, see Medicare phone numbers

For general information on health insurance and Medicare coverage, see Health Insurance/Medicare information in International Social Security Agreements.

Australia does not have a reciprocal health agreement with Cyprus.

Pensioners in Cyprus usually have a health insurance deduction taken out of their Cypriot pension.

The gross rate of Cypriot pension (before deductions) is maintained.

Cyprus has two official languages, Greek and Turkish. Care must be taken with appropriate language and forms due to ongoing political sensitivities.

Naming conventions and pronunciations for:

• Greek
• Turkish

Telephone country code is:

• +357 for Cyprus
• +90 for Mersin 10 Turkey/Turkish Republic of Northern Cyprus

Street address

Mr. FirstName Surname [addressee]

Sofocleous 26 [street name + house number]

2008 STROVOLOS [postal code + locality]

CYPRUS [country]

Post Office Box address

Mr. FirstName Surname [addressee]

P.O. Box 56150 [post box + number (always 5 digits)]

3304 LIMASSOL [postcode + locality]

CYPRUS [country]

Postal code example: 2008, 2 is the administrative district and 008 is the delivery area and method.

Note: address details are different for customers associated with the Mersin 10 region of Cyprus. See below.

A number of customers reside in the region commonly called Turkish Republic of Northern Cyprus (TRNC) or Mersin 10 Turkey.

TRNC declared its independence in 1983 and has received diplomatic recognition from Turkey. The rest of the international community, including Australia, recognises the sovereignty of the Republic of Cyprus over the entire island.

This means that any periods of residence (CRES) or presence (RSCD) in, and pensions (FIPS) or income (FID) from, TRNC are considered as being in, or from, Cyprus and must be coded accordingly, that is, Country field 'CY'.

Notes:

• Customers in this region will be paid in Turkish New Lira (TRY) instead of Euro. Code 'TRY' in the Currency field for any income or assets from this region
• Addresses for customers in this region should be coded as Turkey to make sure delivery of letters. For example, code Town/Suburb/Line 3 field as 'Mersin 10' and Country field as 'TR' on the Address Details (AD) screen

Turkish language version of direct deposit (OSDD) forms (AUS 178TR) should be used for customers in the Mersin 10 region.

Cyprus has recognised same-sex relationships through civil unions since 9 December 2015. There is no official recognition of same-sex marriages in Cyprus.

For Australia, the Agreement with Cyprus (Article 2.1) covers:

• Age Pension
• Disability Support Pension (DSP) for severely disabled
• Parenting Payment Single (PPS)
• Carer Payment for legally married (de jure) partners of DSP (severely disabled) or Age Pension (Article 1)

Notes:

• Only a ‘widowed person’ may be granted PPS under the Agreement. ‘Widowed person’ means a female who stops being a member of a couple because of the death of their partner and who is not currently a member of a couple (Article 1). The couple must have been legally married (de jure)
• Partner related benefits (Article 7) referred to carer pensions, which were only payable to partners of Australian pensioners at the time the Agreement entered into force. As Carer Payment is no longer limited to partners, this provision no longer applies
• Additional child amounts, also known as Overseas Child Component and Additional Child Payment, are included in the proportional rate calculation. See Rate calculation
• While Bereavement Allowance (BVA) cannot be claimed after 20 March 2020, claims lodged before this date may still be received. See Bereavement Allowance (BVA) new claims

Claims for Australian payments under agreements use the same methods and processes as domestic claims. See Claims for Australian payments under International Agreements.

Forms to claim an Australian payment in Cyprus can be obtained by contacting the Cypriot authorities or International Services (CIS). Forms can also be downloaded from the Services Australia website. See Resources for a link.

Forms needed

Note: bilingual English/Greek and English/Turkish.

For all payments:

• AUS140CYG/ AUS140CYT - Australian pension claim - Agreement with Cyprus
• Mod(iA)CYG/ Mod(iA)CYT - Income and assets – Greek/Turkish

Additional medical forms:

• DSP
• AUS142GR/AUS142TR - Work Capacity - Customer Information - Greek/Turkish
• AUS109GR/AUS109TR - Treating Doctor's Report, outside Australia - Greek/Turkish
• CAR
• AUS156 - Assessment for Carer Payment
• AUS156a - Health Professional Assessment for Carer Payment

Forms can be lodged at any Cypriot Social Security office.

Under the Administrative Arrangements, the Cypriot liaison agency will verify the customer's identity and send the claim to CIS with a completed liaison form including periods of coverage in Cyprus and Cypriot pension details, Cypriot liaison forms. See the Exchange of information and liaison forms on the General information tab for the Cypriot liaison forms.

If a person is not an Australian resident and in Australia on the date the claim is made, they may use the Agreement to meet the residence rules for claims if, on that date, they are:

• an Australian resident, a resident of Cyprus or another Agreement country that accepts claims for Australian pension under another agreement (Article 6.1(a)), and
• physically present in Australia, Cyprus or that third country (Article 6.1(b))

Australian claims under the Cypriot Agreement may be lodged in some other Australian social security agreement countries.

Cyprus will accept claims for Australian benefits under other Australian social security agreements.

Note: the customer must also satisfy any other rules under the other agreement and other social security law provisions, including portability. For example, Disability Support Pension (DSP) can be claimed in a third country but has an ongoing residence requirement. Therefore, if the claimant is:

• living in the other country, DSP cannot be paid
• temporarily in the other country, DSP may generally be paid for the period it is portable under domestic legislation

See Claim Lodgement Matrix (CLM).

The normal rules for working out the date a claim is 'made' and the start day apply to claims under the Agreement with Cyprus, however, the Agreement also allows the following dates to be used:

• the date of lodgement of a claim for an Australian payment in Cyprus to be used as the date of lodgement in Australia (Article 13.2)
• the date of lodgement of a claim for a Cypriot pension cannot be taken to be the date of lodgement for an Australian payment (there is no FP claim equals AU claim provision in the Slovenian Agreement)

See Claims for Australian payments under International Agreements and Start Day (CLK) for coding assistance.

The Agreement allows:

• totalisation of periods of qualifying Australian residence and periods of coverage in Cyprus to meet any minimum periods to qualify for an Australian pension, for example, 10 years for Age Pension (Article 8.1)
• the total of any non-continuous Cypriot periods of coverage to be considered to be continuous to meet any continuous residence requirement to claim an Australian pension (Article 8.2)

Notes:

• Overlapping Australian residence and Cypriot periods of coverage are only counted once (Article 8.4)
• Policy advice is that adjoining periods of Australian qualifying residence and Cypriot periods of coverage, with a break of up to 3 months in between, can also be considered to be continuous

Cypriot periods of coverage is defined as periods for which contributions have been paid or credited, as certified by the Cypriot authorities. Cypriot periods of coverage may include deemed periods for child rearing and military service.

Cyprus generally provides periods of contributions in weeks.

To be able to use the totalisation provisions, a person who is not an Australian resident at the date of lodgement must have at least 12 months Australian WLR in Australia of which 6 months must be continuous (Article 8.5(a)). Note: unlike WLR for rate, this period cannot be rounded.

No minimum WLR is needed if the person is an Australian resident at the date of lodgement (Article 8.5(b)).

CP has no qualifying residence periods but does have a Newly Arrived Resident's Waiting Period (NARWP). Beside normal exemptions, a NARWP only applies to a person who has 'entered Australia'. See Newly Arrived Resident's Waiting Period (NARWP) and Qualifying Residence Period. A person who is resident and present outside Australia has not entered Australia and therefore does not have a NARWP. To avoid granting CP to a person who has never been to Australia, the Agreement requires a person to have been an Australian resident at some time (Article 6 2).

The Agreement allows the ongoing residence requirement for DSP, PPS and CP to be met if the customer continues to reside in Cyprus (Article 15).

The Agreement with Cyprus (Article 9.1) refers to the overall rate calculation contained in the Social Security (International Agreements) Act 1999 (S12(1)).

This means:

• customers paid under the Agreement who are outside Australia are paid a proportional rate according to their Australian working life residence (WLR),
• the Rate Limiter/Limited Rate applies, and
• additional child amounts are included in the proportional rate. These amounts are paid automatically as a component of the Australian pension if the customer is qualified (S14A, SS(IA)A 1999)

The proportional rate also includes the proportionalisation of the Cypriot pension (Randisi concession) for use in the income test (Article 9.1). The rate of foreign pension used in the income test is the customer's Australian WLR divided by 300. The Agreement determines the Randisi proportion (300 months). This is different to the legislation that is used to decide the proportional rate (420 months in most cases).

Autonomous customers who are paid a proportional rate and receiving a Cypriot pension will also have the Randisi concession applied to their Cypriot pension (Article 9.2).

Although a person may be qualified for an Australian payment or portable outside Australia, if the customer has no WLR the rate of payment outside Australia will be nil.

Note: in some circumstances their partner's WLR may be used. See Working Life Residence (WLR).

When a person is paid a proportional rate under an agreement, Rent Assistance (RA) cannot be paid. Other add-ons such as Energy Supplement and Pension Supplement are payable under normal add-ons portability rules. See Portability of Add-ons.

Examples of when a customer is paid a proportional rate includes (but not limited to):

• permanently overseas
• temporarily overseas longer than 26 weeks for age pension
• former resident transferring to the agreement for portability

Returns to Australia

The inside Australia rate applies immediately if a person paid under the Agreement returns to Australia.

Customers in Australia under the Agreement are paid a direct deduction rate (Article 9.4). That is, all Cypriot payments covered by the Agreement. This includes social welfare payments. They are not assessed as income but will be deducted dollar-for-dollar from the maximum rate of the Australian payment before the application of the income or assets test.

Departures from Australia

The outside Australia rate immediately if a person paid under the Agreement departs Australia.

The Agreement with Cyprus specifies the rate calculation that applies 'where an Australian benefit is payable, if by virtue of this Agreement or otherwise, to a person who is outside Australia' (Article 9.1). For details, see Outside Australia in Rate calculation.

Note: 'or otherwise' refers to autonomous customers.

Payments exempt under the Agreement are generally exempt for autonomous customers (section 8(8)(zc) Social Security Act 1991).

See Assessment and exempt payments on the Cypriot payments tab.

Under the Agreement, provided the customer remains qualified, Australian payments are payable indefinitely in both countries, that is, for temporary or permanent absences (Article 15.1).

Portability to third countries for a customer paid under the Agreement is the same as for an autonomous customer leaving Australia (Article 15.2). See Portability of payments.

If necessary, a customer receiving an autonomous payment covered by the Agreement may be able to transfer to the Agreement if they are in Cyprus when their normal portability period expires. The portability under the Agreement then applies, see Portability.

Note: the customer must meet the transfer requirements and satisfy any payment specific requirements under the Agreement, for example, being severely disabled for DSP.

Once a customer transfers to the Agreement, they are then considered to be paid by virtue of the Agreement and all provisions of the agreement apply, including rate of payment. See Rate calculation.

See Transfer to international social security agreements.

A person who has sufficient Australian qualifying residence (or an exemption) can only transfer from the Agreement to autonomous if they are an Australian resident and in Australia.

On return to Australia, system processing will automatically transfer to from the Agreement to autonomous if the person is an Australian resident who has only used the Agreement to extend their portability while outside Australia.

The former resident provisions may affect customers who transfer to autonomous if they leave Australia again within 2 years of becoming an Australian resident. See Former resident provisions.

If a customer intends to be outside Australia for less than 12 months, payment will generally continue to their normal Australian bank account every 2 weeks. See Delivery of payments to Centrelink customers outside Australia.

For Australian payments made into bank accounts outside Australia, see Overseas Bank Account Details (OBAD).

• ΣΎΝΤΑΞΗ ΓΉΡΑΤΟΣ - Old Age Pension (AGE)
• ΣΎΝΤΑΞΗ ΑΝΙΚΑΝΌΤΗΤΑΣ - Invalidity Pension (INV)

Note: includes disability for occupational injury - ΑΝΑΠΗΡΊΑΣ ΛΌΓΩ ΕΠΑΓΓΕΛΜΑΤΙΚΉΣ ΒΛΆΒΗΣ

• Survivor Pensions (SUR):
• ΣΎΝΤΑΞΗ ΧΗΡΕΊΑΣ - Widow's Pension
• ΕΠΊΔΟΜΑ ΟΡΦΑΝΊΑΣ - Orphan's Benefit

• ΒΟΉΘΗΜΑ ΚΗΔΕΊΑΣ - Funeral Grant

Notes:

• Department of Social Insurance Services also administers the Social Pension Law, which provides for Social Pension - ΚΟΙΝΩΝΙΚΉΣ ΣΎΝΤΑΞΗΣ. This payment is not covered by the Agreement and is not a 'welfare benefit'. See Other Known Payments.
• Cypriot 'welfare benefits' are not included in the Cypriot legislation covered by the Agreement but are specifically exempt if residing in Cyprus. See Assessment and exempt payments.

The requirement to claim Cypriot pensions applies to Cypriot AGE, INV and SUR.

Notes:

• The requirement to claim SUR does not apply to Orphan Pension or Funeral Grant
• Customers may voluntarily claim Orphan Pension or SUR for family members using the SUR claim pack. See Claim forms and processes

The Eligibility and coding tab has detailed information on Cypriot payments that are subject to CFP legislation.

Claim packs available: AGE/SUR and INV.

Claim packs for Cypriot payments can be issued through the Foreign Pension System (FPS).

Specific requirements for Cypriot claims

The customer is to complete and provide the following:

All claims:

Note: bilingual English/Greek or English/Turkish.

• Claim for Cyprus Benefit(s) under the Agreement on Social Security between Cyprus and Australia (CY-AUS1)

AGE/INV only:

• Birth certificate

SUR only:

• Marriage/Death certificate

Requests for additional information

If information provided with the claim for Cyprus pension is incomplete, Cyprus will send requests for information in Greek or Turkish direct to customers.

Return of foreign pension claims

Under the Administrative Arrangements, Cyprus forms can be lodged in Australia at any service centre.

• All foreign pension claims and supporting documents must be scanned, and
• The original foreign claim form, the original Croatian workbook and (copies of) supporting documents must be sent in paper form by internal mail to International Services. See Processing a foreign pension claim

International Services (CIS) only

CIS will complete the following and attach to the foreign pension claim to send to the agreement country. See Agreement Liaison Detail (ALD) for method of transmission.

All claims:

• Australia/Cyprus Agreement on Social Security - Liaison Form (AUS187CY). For help with creating and completing the liaison form, see Agreement liaisons, NZ CICs and exchange of information.

Enquiries about claims for Cypriot payments in Cyprus or a third country should be directed to the Cypriot social security authorities. See the Authorities, institutions and liaison agencies on the General information tab.

Cypriot payments are paid into bank accounts in Cyprus or by cheque.

Note: see the Mersin 10 Turkey/Turkish Republic of Northern Cyprus (TRNC) in Additional information.

Any queries about the non-payment of Cypriot pension should be directed to the Cypriot pension authorities, see the Authorities, institutions and liaison agencies on the General information tab.

Customers receive 12 regular monthly payments. A thirteenth payment is made in December. Coded as Freq '4WE'.

Payments are made in Euro. Official statements provide the foreign currency amounts.

Note: amounts recorded in source currency on the FPD screen must not be changed to the AU dollar amount.

Cypriot payments are generally increased for cost of living (CPI) in January each year. Increases in July may also occur from time to time.

For more information on bulk exchanges of information with other countries, see International Data Exchange Program and auto-indexation of foreign pensions.

Cypriot payments are generally increased for cost of living (CPI) in January each year. Increases in July may also occur from time to time.

For more information on bulk exchanges of information with other countries, see International Data Exchange Program and auto-indexation of foreign pensions.

Cypriot AGE/INV/SUR are:

• proportionalised according to the customer's WLR before being included in the income test if the Australian rate is proportional, including Agreement and autonomous customers (Article 9.1), and
• ordinary income in Australia for autonomous customers and direct deduction if paid under the Agreement (Article 9.4)

Each member of a couple is deemed to receive half of the total amount received by the couple (Article 9.5).

Cypriot welfare benefits are exempt for customers who are resident in Cyprus (Article 9.3).

Cypriot Funeral Grant may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement. Otherwise is assessable over 12 months from date of receipt (s1073 Social Security Act 1991) but treated the same as AGE/INV/SUR for the period maintained (see above).

Amounts that are treated as a direct deduction under an agreement are exempt from the income test (section 8(8)(zc) Social Security Act 1991).

Note: payments that are exempt from the income test are included in a direct deduction rate, for example, under an agreement rate calculation or for Special Benefit (SpB).

Under the Agreement, 'welfare benefits' are any payments under the "Law about Public Assistance and Services" (Ο ΠΕΡΊ ΔΗΜΌΣΙΩΝ ΒΟΗΘΗΜΆΤΩΝ ΚΑΙ ΥΠΗΡΕΣΙΏΝ ΝΌΜΟΣ) and other similar means-tested benefits and Rent Allowance (ΕΠΙΔΌΤΗΣΗ ΕΝΟΙΚΊΟΥ). These payments are exempt from the income test for customers who are resident in Cyprus (Article 9.3).

Notes:

• Public Assistance benefits are usually paid by the Ministry of Finance (ΥΠΟΥΡΓΕΙΟ ΟΙΚΟΝΟΜΙΚΩΝ) through the Treasury
• Public Assistance - ΔΗΜΌΣΙΟ ΒΟΉΘΗΜΑ
• Monthly allowance - ΜΗΝΙΑΊΑ ΕΠΙΔΌΜΑΤΑ
• Low income - ΧΑΜΗΛΑ ΕΙΣΟΔΗΜΑΤΑ
• Social Pension (ΚΟΙΝΩΝΙΚΉΣ ΣΎΝΤΑΞΗΣ) is not a "welfare benefit". See Other known payments

Policy is that Cypriot Funeral Grant - ΒΟΉΘΗΜΑ ΚΗΔΕΊΑΣ - may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement.

These exemptions also apply to autonomous customers.

The Eligibility and coding tab has detailed information on the coding of Cypriot payments covered by the Agreement.

If paid:

• in addition to the main payments, coded in the Social Welfare field with the main payment, or
• as a separate payment, coded as Type 'SOC' on the Foreign Pension Details (FPD) screen in the Social/Welfare Amt field

If exempt, not coded but details should be recorded on a DOC.

If assessable, Cypriot Funeral Grant is coded as Type 'SUR' in the Basic Amount field.

Note: a review must be set to zero the amount at the end of the 12 month assessment period. In Customer First, create a manual review on the Review Registration (RVR) screen and complete the fields as follows:

• Service Reason: customer's payment type
• Review Reason: OSR (Overseas)
• Due Date: 12 months from date of receipt of Cypriot Funeral Grant
• Source: INT
• Date of Receipt: today's date
• Notes: 'Cypriot Funeral Grant received xx/xx/xxxx. Zero payment on FPD.'
• Keywords: IATREV
• Workgroup: leave blank
• Position: leave blank
• Transfer to Region: leave blank

The review will mature on the Due Date coded in the RVR activity. Workload Management will allocate the review for manual action..

The Agreement includes embargo provisions (Article 14.5) but they are not used.

Arrears debts for customers and their partners are raised under s1228A Social Security Act 1991 are recovered by normal methods under the Act. See Comparable Foreign Payment lump sum arrears debts.

A contravention debt may also occur if the customer does not advise of the grant of their Cypriot payment within their notification period. See Foreign pension coding.

Life certificates are not used by Cyprus.

Customers in Australia are sent notices at grant and will receive an annual statement each year.

Payments into Australia are paid in AU dollars. However, all foreign pensions must be recorded in the source currency (Euro). Official statements provide the foreign currency amounts. See also the Mersin 10 Turkey/Turkish Republic of Northern Cyprus (TRNC) information on the General information tab.

Note: amounts recorded in source currency on the FPD screen must not be changed to the AU dollar amount.

Assessment: Cypriot Death Grant may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement. Otherwise is assessable over 12 months from date of receipt (s1073 Social Security Act 1991).

Coding: If exempt, not coded but details should be recorded on a DOC.

If assessable, Cypriot Death Grant is coded as Type 'OPN' in the Basic Amount field.

Note: a review must be set to zero the amount at the end of the 12 month assessment period. In Customer First, create a manual review on the Review Registration (RVR) screen and complete the fields as follows:

• Service Reason: customer's payment type
• Review Reason: select most appropriate reason
• Due Date: 12 months from date Cypriot Death Grant is received
• Source: INT
• Date of Receipt: today's date
• Notes: 'Cypriot Death Grant received xx/xx/xxxx. Zero payment on FPD.'
• Keywords: IATREV
• Workgroup: leave blank
• Position: leave blank
• Transfer to Region: leave blank

The review will mature on the Due Date coded in the RVR activity. Workload Management will allocate the review for manual action..

Assessment: Ordinary income.

Coding: On the Foreign Pension Details (FPD) screen, Type 'OPN', code in Basic Amount field.

For help with coding other generic benefits paid by the Cypriot Government (including by funds not covered by the Agreement), see Foreign pension coding.

For help with any other income received from Cyprus, see Foreign income and assets.