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EIM74000 | The taxation of pension income: contents

From HM Revenue & Customs · Employment Income Manual

Page archived. Guidance replaced.

Contents62 entries

  1. EIM74001Pension income: an overview
  2. EIM74002The meaning of pension and annuity
  3. EIM74003United Kingdom pensions
  4. EIM74004Examples of United Kingdom pensions paid by the Crown
  5. EIM74005Pensions paid by or on behalf of a person who is in the United Kingdom
  6. EIM74006Certain overseas government pensions paid in the United Kingdom
  7. EIM74007Annuities chargeable to tax as pension income
  8. EIM74008Payments exempted from or not charged to tax as pension income
  9. EIM74009Income from approved pension schemes including personal pensions (tax year 2005 to 2006 and earlier)
  10. EIM74010The taxation of pension income: Pension paid to former spouse or civil partner
  11. EIM74011Voluntary annual payments
  12. EIM74012Disability pensions: exemption where employment ceased due to disablement
  13. EIM74013Return of surplus employee additional voluntary contributions (2005-06 and earlier)
  14. EIM74014The taxation of pension income: Pensions etc under registered pension schemes
  15. EIM74050The taxation of pension income: temporary non-residence: an overview
  16. EIM74051The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: meaning of terms
  17. EIM74052The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: meaning of ‘temporary non-residence’
  18. EIM74053The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: provisions not changed
  19. EIM74054The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 575 or section 579B by virtue of section 575 or section 579CA
  20. EIM74055The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: main conditions for sections 576A and 579CA to apply
  21. EIM74056The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: practical questions
  22. EIM74057The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: section 579CA example
  23. EIM74058The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 576A: persons not domiciled or not ordinarily resident in the UK: remittance basis
  24. EIM74059The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: assessment time limits
  25. EIM74060The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: application of a DTA
  26. EIM74101The taxation of pension income: amount of pension income charged to tax
  27. EIM74102Amount of pension income charged to tax: accruals basis and pensions paid in advance
  28. EIM74103Amount of pension income charged to tax: accruals basis and arrears of pension
  29. EIM74151Pensions provided in a form other than cash: benefits provided to pensioners who are former employees
  30. EIM74201Pensions: deductions
  31. EIM74251Assessments made after a change of practice: special rule
  32. EIM74261Pensions: PAYE and pension income
  33. EIM74301The taxation of pension income: Pensions: particular occupations: armed forces: introduction
  34. EIM74302Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions
  35. EIM74303Pensions: particular occupations: armed forces : exempt pensions: practical issues
  36. EIM74304Pensions: particular occupations: armed forces: allowances supplementing exempt pensions
  37. EIM74305Pensions: particular occupations: armed forces: statutory exemption for specified pensions in respect of death due to military or war service
  38. EIM74306Pensions: particular occupations: armed forces: payments to surviving adult dependants under Armed Forces Compensation Scheme
  39. EIM74307The taxation of pension income: Pensions: particular occupations: armed forces: awards for bravery
  40. EIM74308Pensions: particular occupations: local authorities and similar bodies
  41. EIM74309Pensions: particular occupations: Members of Parliament
  42. EIM74310Pensions: particular occupations: police officers and firefighters
  43. EIM74401Pensions paid to non-residents
  44. EIM74402Exemption of certain pensions paid to non residents
  45. EIM74403Pensions: double taxation agreements
  46. EIM74500The taxation of pension income: foreign pensions
  47. EIM74510The taxation of pension income: foreign pensions: relevant lump sums
  48. EIM74600Social security pensions: introduction
  49. EIM74601The taxation of pension income: Social security pensions: the State Pension
  50. EIM74602The taxation of pension income: Social security pensions: how the State Pension is made up
  51. EIM74603Social security pensions: pensioners outside the UK
  52. EIM74604Social security pensions: industrial death benefit
  53. EIM74605Social security pensions: widowed mother's allowance
  54. EIM74606Social security pensions: widowed parent's allowance
  55. EIM74607Social security pensions: widow's pension
  56. EIM74650Social security pension lump sum
  57. EIM74651Social security pension lump sum: charge to income tax
  58. EIM74652State pension lump sum: rate of tax
  59. EIM74653Social security pension lump sum: applicable year of assessment
  60. EIM74654Social security pension lump sum: making the choice
  61. EIM74660Social security pension lump sum: taxing the lump sum
  62. EIM74700War pensions: the Civilians Scheme