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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

The taxation of pension income: contents

  1. EIM74001
    Pension income - an overview
  2. EIM74002
    The meaning of pension and annuity
  3. EIM74003
    United Kingdom pensions
  4. EIM74004
    Examples of United Kingdom pensions paid by the Crown
  5. EIM74005
    Pensions paid by or on behalf of a person who is in the United Kingdom
  6. EIM74006
    Certain overseas government pensions paid in the United Kingdom
  7. EIM74007
    Annuities chargeable to tax as pension income
  8. EIM74008
    Payments exempted from or not charged to tax as pension income
  9. EIM74009
    Income from approved pension schemes including personal pensions (2005-06 and earlier)
  10. EIM74010
    Pension paid to former spouse
  11. EIM74011
    Voluntary annual payments
  12. EIM74012
    Disability pensions: exemption where employment ceased due to disablement
  13. EIM74013
    Return of surplus employee additional voluntary contributions (2005-06 and earlier)
  14. EIM74014
    Pensions etc under registered pension schemes
  15. EIM74050
    Pensions taken as flexible drawdown: temporary non-residence: an overview
  16. EIM74051
    Pensions taken as flexible drawdown: temporary non-residence: meaning of terms
  17. EIM74052
    Pensions taken as flexible drawdown: temporary non-residence: meaning of ‘temporary non-residence’
  18. EIM74053
    Pensions taken as flexible drawdown: temporary non-residence: provisions not changed
  19. 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
  20. EIM74055
    Pensions taken as flexible drawdown: temporary non-residence: main conditions for sections 576A and 579CA to apply
  21. EIM74056
    Pensions taken as flexible drawdown: temporary non-residence: practical questions
  22. EIM74057
    Pensions taken as flexible drawdown: temporary non-residence: section 579CA example
  23. 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
  24. EIM74059
    Pensions taken as flexible drawdown: temporary non-residence: assessment time limits
  25. EIM74060
    Pensions taken as flexible drawdown: temporary non-residence: application of a DTA
  26. EIM74101
    Amount of pension income charged to tax
  27. EIM74102
    Amount of pension income charged to tax: accruals basis and pensions paid in advance
  28. EIM74103
    Amount of pension income charged to tax: accruals basis and arrears of pension
  29. EIM74151
    Pensions provided in a form other than cash: benefits provided to pensioners who are former employees
  30. EIM74201
    Pensions: deductions
  31. EIM74251
    Assessments made after a change of practice: special rule
  32. EIM74261
    Pensions: PAYE and pension income
  33. EIM74301
    Pensions: particular occupations: armed forces: introduction
  34. EIM74302
    Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions
  35. EIM74303
    Pensions: particular occupations: armed forces : exempt pensions: practical issues
  36. EIM74304
    Pensions: particular occupations: armed forces: allowances supplementing exempt pensions
  37. EIM74305
    Pensions: particular occupations: armed forces: statutory exemption for specified pensions in respect of death due to military or war service
  38. EIM74306
    Pensions: particular occupations: armed forces: payments to surviving adult dependants under Armed Forces Compensation Scheme
  39. EIM74307
    Pensions: particular occupations: armed forces: awards for bravery
  40. EIM74308
    Pensions: particular occupations: local authorities and similar bodies
  41. EIM74309
    Pensions: particular occupations: Members of Parliament
  42. EIM74310
    Pensions: particular occupations: police officers and firefighters
  43. EIM74401
    Pensions paid to non-residents
  44. EIM74402
    Exemption of certain pensions paid to non-residents
  45. EIM74403
    Pensions: double taxation agreements
  46. EIM74500
    Foreign pensions
  47. EIM74600
    Social security pensions: introduction
  48. EIM74601
    Social security pensions: the State Pension
  49. EIM74602
    Social security pensions: how the State Pension is made up
  50. EIM74603
    Social security pensions: pensioners outside the UK
  51. EIM74604
    Social security pensions: industrial death benefit
  52. EIM74605
    Social security pensions: widowed mother's allowance
  53. EIM74606
    Social security pensions: widowed parent's allowance
  54. EIM74607
    Social security pensions: widow's pension
  55. EIM74650
    Social security pension lump sum: background
  56. EIM74651
    Social security pension lump sum: charge to income tax
  57. EIM74652
    Social security pension lump sum: rate of tax
  58. EIM74653
    Social security pension lump sum: applicable year of assessment
  59. EIM74654
    Social security pension lump sum: making the choice
  60. EIM74660
    Social security pension lump sum: taxing the lump sum
  61. EIM74700
    War pensions: the Civilians Scheme