Form

Request an exemption from Income Tax on the capital part of a Purchased Life Annuity

Ask HMRC for exemption from Income Tax on part of a Purchased Life Annuity (PLA) payment and show the amount of the exemption using form PLA6.

Published 1 April 2008

From:: HM Revenue & Customs

Documents

Apply for exemption (PLA6)

Ref: PLA6 PDF, 92.6KB, 4 pages

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Details

Use form PLA6 to ask HMRC for exemption from Income Tax on part of a Purchased Life Annuity (PLA) payment.

Email HMRC to ask for this form in Welsh (Cymraeg).

Asking for part of your payment free of tax

The person getting a Purchased Life Annuity needs to fill in this form so that the company or society paying the annuity (the provider) can work out any exempt capital part of the annuity and pay it to you tax free.

Not all Purchased Life Annuities can have a tax free capital amount. So if you’re not sure, contact your provider.

Who should fill in the form

The provider should fill in part A of this form and pass it to the person who’s paid the annuity.

The person getting the annuity payments must fill in parts B and C of this form, even if either:

someone else has bought or part bought the annuity
it’s payable for more than one life (or on someone else’s life)

If the annuity is paid to more than one person, each person needs to fill in part B.