Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. EIM74000
  3. EIM74309

Pensions: particular occupations: Members of Parliament

Section 619 ITEPA 2003

Periodical payments made out of the House of Commons Members’ Fund are chargeable as pension income.

Print this page