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HMRC internal manual

International Manual

DT Applications and claims - Types of income: Pensions and Annuities

Personal pensions

These pensions are payable where an individual has their own private pensions savings account into which either they alone or sometimes also their employer have contributed money. When the person retires they are required to purchase an annuity from an insurance company. Relief from UK tax may be allowed in the same way as other annuities that are paid by an insurance company see INTM343140.