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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas schemes beofre 6 April 2011: Extra-Statutory Concession A10

Before 6 April 2011, lump sums from certain overseas pension schemes were excepted from all income tax charges if they met the conditions of Extra-Statutory Concession A10.  This exception from charge included exception from charges under Section 401 ITEPA 2003.

Guidance on this exception and the extent to which similar provisions apply after 5 April 2011 starts at EIM15082.