United Kingdom pensions
Section 569 ITEPA 2003
See EIM74001 for an overview of the charge to tax on pension income. Section 569 ITEPA 2003 charges pensions paid by or on behalf of a person in the United Kingdom. This includes pensions payable by the Crown. Section 569 does not apply to pensions charged under any other provision of Part 9 ITEPA 2003. For example, Section 579A ITEPA 2003 charges pensions under registered pension schemes.
Annuities paid by the Crown generally have the character of pensions and will therefore be chargeable to tax under Section 569. See example EIM74004, which describes two payments charged by Section 569.
Payments to residents of another country
The charge includes payments to people who live abroad as well as payments within the United Kingdom. Examine carefully claims for double taxation exemption or relief. These payments may be in respect of Government service and the United Kingdom usually retains primary taxing rights. See DT224, DT1926, DT1927 and EIM74403.