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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 10 Other employment-related annuities

  • Section 609 Annuities for the benefit of dependants
  • Section 610 Annuities under non-registered occupational pension schemes
  • Section 611 Annuities in recognition of another’s services
  • Section 611A Exemptions from sections 609 to 611
  • Section 612 Taxable pension income: UK annuities
  • Section 613 Taxable pension income: foreign annuities
  • Section 614 Person liable for tax
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 10 · Other employment-related annuities

Section 614 | Person liable for tax

From legislation.gov.uk

15 July 2026

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If section 609, 610 or 611 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the annuity.

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