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HMRC internal manual

Employment Income Manual

Pensions paid to non-residents

Part 9 ITEPA 2003

Most categories of income that are chargeable to tax as pension income in Part 9 ITEPA 2003 (see EIM74101) are chargeable whether or not the pensioner is resident in the United Kingdom. However, the following annuities and pensions are only chargeable where payable to a person who is resident in the United Kingdom:

  • Section 573 ITEPA 2003 - foreign pensions (see EIM74500)
  • Sections 609 to 611 ITEPA 2003 - other employment related annuities arising from a source outside the United Kingdom (see EIM74007)
  • Section 615 ITEPA 2003 - certain overseas government pensions paid in the United Kingdom (see EIM74006)
  • Section 633 ITEPA 2003 - voluntary annual payments paid by or on behalf of a person who is outside the United Kingdom (see EIM74011)

In addition, Part 9 Chapter 18 ITEPA 2003 exempts from tax certain pensions that are payable to a person who is not resident in the United Kingdom (see EIM74402).

Procedural guidance

See EP8280 to EP8281 for procedural guidance in respect of pensions payable to non-residents