– see also Overseas pension schemes

Arrears

Legislation/Regulatory – ITEPA2003 s. 575, 613
HMRC Guidance – DT18003 ; DT9855 ; INTM163190 ; INTM165040 ; RDRM31150 ; RDRM36460

Capital gains tax

Legislation/Regulatory – TCGA92 s. 271(1)(c)

Consular employees, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 646A

Generally

Commentary – Quick Overview ¶10800 ; Quick Overview ¶10805 ; Quick Overview ¶16295

Inheritance tax

Exception from charge

Commentary – Tax Reporter ¶684-200

Manufactured payments

Legislation/Regulatory – SI 1995/3036

Pension, meaning

Legislation/Regulatory – ITEPA2003 s. 574
HMRC Guidance – EIM74500

Person liable for tax

Legislation/Regulatory – ITEPA2003 s. 576

Schedule D, Case V charge

Legislation/Regulatory – ITEPA2003 s. 573
HMRC Guidance – EIM74005 ; EIM74006 ; EIM74401 ; EIM74500

Taxable pension income

Legislation/Regulatory – ITEPA2003 s. 575

Voluntary annual payments

Charge to tax

Legislation/Regulatory – ITEPA2003 s. 633
HMRC Guidance – EIM74011 ; EIM74151 ; EIM74401

Person liable for tax

Legislation/Regulatory – ITEPA2003 s. 636

Taxable pension income, foreign payments

Legislation/Regulatory – ITEPA2003 s. 635
HMRC Guidance – EIM74500

Taxable pension income, UK payments

Legislation/Regulatory – ITEPA2003 s. 634