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Contents

Official guidance

Employment Income Manual

EIM74000 · The taxation of pension income

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EIM74001 · Pension income: an overview
EIM74002 · The meaning of pension and annuity
EIM74003 · United Kingdom pensions
EIM74004 · Examples of United Kingdom pensions paid by the Crown
EIM74005 · Pensions paid by or on behalf of a person who is in the United Kingdom
EIM74006 · Certain overseas government pensions paid in the United Kingdom
EIM74007 · Annuities chargeable to tax as pension income
EIM74008 · Payments exempted from or not charged to tax as pension income
EIM74009 · Income from approved pension schemes including personal pensions (tax year 2005 to 2006 and earlier)
EIM74010 · Pension paid to former spouse or civil partner
EIM74011 · Voluntary annual payments
EIM74012 · Disability pensions: exemption where employment ceased due to disablement
EIM74013 · Return of surplus employee additional voluntary contributions (2005-06 and earlier)
EIM74014 · Pensions etc under registered pension schemes
EIM74050 · Temporary non-residence: an overview
EIM74051 · Pensions taken as flexible drawdown: temporary non-residence: meaning of terms
EIM74052 · Pensions taken as flexible drawdown: temporary non-residence: meaning of ‘temporary non-residence’
EIM74053 · Pensions taken as flexible drawdown: temporary non-residence: provisions not changed
EIM74054 · 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
EIM74055 · Pensions taken as flexible drawdown: temporary non-residence: main conditions for sections 576A and 579CA to apply
EIM74056 · Pensions taken as flexible drawdown: temporary non-residence: practical questions
EIM74057 · Pensions taken as flexible drawdown: temporary non-residence: section 579CA example
EIM74058 · 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
EIM74059 · Pensions taken as flexible drawdown: temporary non-residence: assessment time limits
EIM74060 · Pensions taken as flexible drawdown: temporary non-residence: application of a DTA
EIM74101 · Amount of pension income charged to tax
EIM74102 · Amount of pension income charged to tax: accruals basis and pensions paid in advance
EIM74103 · Amount of pension income charged to tax: accruals basis and arrears of pension
EIM74151 · Pensions provided in a form other than cash: benefits provided to pensioners who are former employees
EIM74201 · Pensions: deductions
EIM74251 · Assessments made after a change of practice: special rule
EIM74261 · Pensions: PAYE and pension income
EIM74301 · Pensions: particular occupations: armed forces: introduction
EIM74302 · Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions
EIM74303 · Pensions: particular occupations: armed forces : exempt pensions: practical issues
EIM74304 · Pensions: particular occupations: armed forces: allowances supplementing exempt pensions
EIM74305 · Pensions: particular occupations: armed forces: statutory exemption for specified pensions in respect of death due to military or war service
EIM74306 · Pensions: particular occupations: armed forces: payments to surviving adult dependants under Armed Forces Compensation Scheme
EIM74307 · Pensions: particular occupations: armed forces: awards for bravery
EIM74308 · Pensions: particular occupations: local authorities and similar bodies
EIM74309 · Pensions: particular occupations: Members of Parliament
EIM74310 · Pensions: particular occupations: police officers and firefighters
EIM74401 · Pensions paid to non-residents
EIM74402 · Exemption of certain pensions paid to non residents
EIM74403 · Pensions: double taxation agreements
EIM74500 · Foreign pensions
EIM74510 · Foreign pensions: relevant lump sums
EIM74600 · Social security pensions: introduction
EIM74601 · Social security pensions: the State Pension
EIM74602 · Social security pensions: how the State Pension is made up
EIM74603 · Social security pensions: pensioners outside the UK
EIM74604 · Social security pensions: industrial death benefit
EIM74605 · Social security pensions: widowed mother's allowance
EIM74606 · Social security pensions: widowed parent's allowance
EIM74607 · Social security pensions: widow's pension
EIM74650 · Social security pension lump sum
EIM74651 · Social security pension lump sum: charge to income tax
EIM74652 · State pension lump sum: rate of tax
EIM74653 · Social security pension lump sum: applicable year of assessment
EIM74654 · Social security pension lump sum: making the choice
EIM74660 · Social security pension lump sum: taxing the lump sum
EIM74700 · War pensions: the Civilians Scheme

Employment Income Manual
The taxation of pension income: contents

EIM74401 | Pensions paid to non-residents

From HM Revenue & Customs · Employment Income Manual

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