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Section 566 | Nature of charge to tax on pension income and relevant definitions

From legislation.gov.uk

15 July 2026

(1)The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.

(2)“Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.This definition applies for the purposes of the Tax Acts.

(3)“Exempt income” means pension income on which no liability to income tax arises as a result of any provision of Chapters 15A to 18 of this Part.This definition applies for the purposes of this Part.F1

(4)These are the provisions referred to in subsection (2)—F2F3F4F5F6F7F8

Table
ProvisionIncomeChapter (of this Part)
Section 569United Kingdom pensionsChapter 3
Section 573Foreign pensionsChapter 4
Section 577United Kingdom social security pensionsChapter 5
Section 579APensions under registered pension schemesChapter 5A
Section 609Annuities for the benefit of dependantsChapter 10
Section 610Annuities under sponsored superannuation schemesChapter 10
Section 611Annuities in recognition of another’s servicesChapter 10
Section 615Certain overseas government pensions paid in the United KingdomChapter 11
Section 619The House of Commons Members' FundChapter 12
. . .. . .. . .
Section 629Pre-1973 pensions paid under OPA 1973Chapter 14
Section 633Voluntary annual paymentsChapter 15
Section 637BPensions treated as arising from payment of pension commencement excess lump sums under registered pension schemesChapter 15A
Section 637GPensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemesChapter 15A
Section 637NPensions treated as arising from payment of trivial commutation lump sum death benefits ... under registered pension schemesChapter 15A