Amount charged to tax

Annuities for the benefit of dependants

Generally

Liable for tax

Taxable pension income, foreign annuities

Taxable pension income, UK annuities

Annuities in recognition of another's services

Generally

Person liable for tax

Taxable pension income, foreign annuities

Taxable pension income, UK annuities

Annuities under non-registered pension schemes

Generally

Person liable for tax

Taxable pension income, foreign annuities

Taxable pension income, UK annuities

Calculation of tax credits

Compensation for Nazi persecution

Connected persons

Consideration for past employment

Contributions to pension schemes

Control

Counted re anual allowance reduction

Deduction at source

Double taxation relief

Exempt income

Exemptions

Bravery awards

Central African Pension Fund

Commonwealth government pensions

Compensation for National-Socialist persecution

Consular employees

Death due to military or war service

Disablement, employment ceasing due to

Foreign residence condition

Malawi government pensions

Miners, coal and allowances in lieu of

Oversea Superannuation Scheme

Overseas Pensions Act 1973

Overseas Service Act 1958

Overseas Service Pensions Fund

Pensions (India, Pakistan and Burma) Act 1955

Social security pensions, increases for children

Trinidad and Tobago government pensions

Wounds and disability pensions

Zambia government pensions

Foreign pensions

Generally

Pension, meaning

Person liable for tax

Taxable pension income

Temporary non-residents

Generally

Government pensions

House of Commons Member's Fund

Generally

Meaning

Person liable for tax

Taxable pension income

Imposition of charge

Lump sum payments

Meaning

Nature of charge to tax

Net taxable pension income

Non-residents disregarded income

Old-age pensions

Orders or regulations made by Treasury or Revenue and Customs

Overseas government pensions paid in the UK

Deduction allowed from taxable pension income

Generally

Person liable for tax

Taxable pension income

PAYE

– see PAYE

Person liable for tax

Pre-1973 pensions paid under Overseas Pensions Act 1973

Generally

Meaning

Original pensioner, meaning

Person liable for tax

Taxable pension income

Registered pension schemes

Generally

Person liable for tax

Temporary non-residents

Social security pensions

Generally

Graduated retirement benefit, meaning

Increases in respect of children

Industrial death benefit, meaning

Person liable for tax

State pension, meaning

Taxable pension income

Widowed mother's allowance, meaning

Widowed parent's allowance, meaning

Source of

Taxable pension income

Third party payments of money/transfer of assets

Types of income charged to tax

UK legislation

UK pensions

Generally

Pension, meaning

Person liable for tax

Taxable pension income

UK social security pensions

Generally

Graduated retirement benefit, meaning

Increases in respect of children

Industrial death benefit, meaning

Person liable for tax

State pension, meaning

Taxable pension income

Widowed mother's allowance, meaning

Widowed parent's allowance, meaning

Voluntary annual payments

Generally

Person liable for tax

Taxable pension income, person in the UK

Taxable pension income, person outside the UK