HMRC internal manual

Employment Income Manual

From:: HM Revenue & Customs
Published: 22 May 2014
Updated:: 5 May 2026 - See all updates

EIM74014 - The taxation of pension income: Pensions etc under registered pension schemes

Page archived. Guidance replaced.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).