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HMRC internal manual

Insurance Policyholder Taxation Manual

Purchased life annuities: annuities paid by overseas payers: introduction

The references to ‘overseas’ or ‘foreign payers’ in this section are to the ‘relevant person’ as described in IPTM4350.

Unlike a life annuity paid by a UK payer where the taxable amount is entered in the main pages of the Tax Return, purchased life annuities from a foreign payer need to be entered on the foreign pages of the Tax Return.

A life annuity from a foreign payer can still have an exempt capital amount, but overseas payers must meet other requirements in addition to the procedures set out in IPTM4350 onwards.

Further reference and feedback IPTM1013