EIM75000 - The taxation of pension income: contents

  1. EIM75010
    Pension income: essential principles
  2. EIM75020
    Pension payments made in arrears or in advance
  3. EIM75050
    Pension paid to former spouse or civil partner
  4. EIM75070
    Double Taxation Agreements
  5. EIM75080
    Pension payments exempt from tax
  6. EIM75200
    UK pensions
  7. EIM75300
    Annuities chargeable to tax as pension income
  8. EIM75400
    Pensions from registered pension schemes
  9. EIM75420
    Lump sums paid to registered scheme members
  10. EIM75450
    Temporary non-residence provisions
  11. EIM75470
    Temporary non-residence examples
  12. EIM75500
    Foreign pensions
  13. EIM75550
    Lump sums from foreign pension schemes
  14. EIM75600
    Death benefits
  15. EIM75620
    Lump sums paid by registered pension schemes following a member's death
  16. EIM75640
    Annuities paid to a dependent, nominee or successor
  17. EIM75660
    Drawdown pension paid to a dependent, nominee or successor
  18. EIM75700
    Social security pensions
  19. EIM75750
    Social security lump sums
  20. EIM75800
    Voluntary annual payments
  21. EIM75900
    Public service pension payments
  22. EIM75920
    Armed forces pension payments