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HMRC internal manual

Employment Income Manual

Examples of United Kingdom pensions paid by the Crown

Section 569 ITEPA 2003

The following types of income payable by the Crown fall within the definition of pension and are therefore chargeable as UK pensions under Section 569 ITEPA 2003:

  • pensions paid to certain seamen under the Greenwich Hospital Act 1865
  • life annuities paid to certain farmers who have given up uncommercial holdings of land under the Agriculture Act 1967.