The taxation of pension income: Pensions: particular occupations: armed forces: introduction
Sections 638 to 641 ITEPA 2003
Certain pensions and allowances paid to members of the armed forces in respect of disablement caused by service and to their survivors where death was caused by service are exempt from tax. Certain annuities and additional pension paid in respect of specified awards for bravery, to holders of those awards, may also be exempt. The relevant statutory provisions and guidance are listed below.
Wounds and disability pensions: Section 641 ITEPA 2003
Awards for bravery: Section 638 ITEPA 2003
See Section 638 and EIM74307.