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HMRC internal manual

International Manual

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HM Revenue & Customs
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DT applications and claims - Types of income: Pensions and Annuities

Victoria Cross and other awards for valour

Annuities and additional pensions that are paid to holders of a number of awards for valour are “non-liable” and are exempt under ITEPA03/S638. It is not necessary for you to exempt them from UK income tax under the terms of a Double Taxation Agreement.