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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Social security pensions: introduction

Part 9 Chapter 5 ITEPA 2003

UK social security pensions are now chargeable to tax as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM74001). Section 577 ITEPA 2003 says which payments are taxed as pension income. These are:

  • the state pension (see EIM74601)
  • graduated retirement benefit (see EIM74602)
  • industrial death benefit (see EIM74604)
  • widowed mother’s allowance (see EIM74605)
  • widowed parent’s allowance (see EIM74606)
  • widow’s pension (see EIM74607).

The person liable for any tax charged under Part 9 is the person receiving or entitled to the pension, benefit or allowance (Section 579 ITEPA 2003).