EIM74000 - The taxation of pension income: table of contents
| EIM74001 | Pension income: an overview |
| EIM74002 | The meaning of pension and annuity |
| EIM74003 | United Kingdom pensions |
| EIM74004 | Examples of United Kingdom pensions paid by the Crown |
| EIM74005 | Pensions paid by or on behalf of a person who is in the United Kingdom |
| EIM74006 | Certain overseas government pensions paid in the United Kingdom |
| EIM74007 | Annuities chargeable to tax as pension income |
| EIM74008 | Payments exempted from or not charged to tax as pension income |
| EIM74009 | Income from approved pension schemes including personal pensions (2005-06 and earlier) |
| EIM74010 | Pension paid to former spouse |
| EIM74011 | Voluntary annual payments |
| EIM74012 | Disability pensions: exemption where employment ceased due to disablement |
| EIM74013 | Return of surplus employee additional voluntary contributions (2005-06 and earlier) |
| EIM74014 | Pensions etc under registered pension schemes |
| EIM74101 | Amount of pension income charged to tax |
| EIM74102 | Amount of pension income charged to tax: accruals basis and pensions paid in advance |
| EIM74103 | Amount of pension income charged to tax: accruals basis and arrears of pension |
| EIM74151 | Pensions provided in a form other than cash: benefits provided to pensioners who are former employees |
| EIM74201 | Pensions: deductions |
| EIM74251 | Assessments made after a change of practice: special rule |
| EIM74261 | Pensions: PAYE and pension income |
| EIM74301 | Pensions: particular occupations: armed forces: introduction |
| EIM74302 | Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions |
| EIM74303 | Pensions: particular occupations: armed forces : exempt pensions: practical issues |
| EIM74304 | Pensions: particular occupations: armed forces: allowances supplementing exempt pensions |
| EIM74305 | Pensions: particular occupations: armed forces: statutory exemption for specified pensions in respect of death due to military or war service |
| EIM74306 | Pensions: particular occupations: armed forces: payments to surviving adult dependants under Armed Forces Compensation Scheme |
| EIM74307 | Pensions: particular occupations: armed forces: awards for bravery |
| EIM74308 | Pensions: particular occupations: local authorities and similar bodies |
| EIM74309 | Pensions: particular occupations: Members of Parliament |
| EIM74310 | Pensions: particular occupations: police officers and firefighters |
| EIM74401 | Pensions paid to non-residents |
| EIM74402 | Exemption of certain pensions paid to non-residents |
| EIM74403 | Pensions: double taxation agreements |
| EIM74500 | Foreign pensions |
| EIM74600 | Social security pensions: introduction |
| EIM74601 | Social security pensions: the state pension |
| EIM74602 | Social security pensions: how the state pension is made up |
| EIM74603 | Social security pensions: pensioners outside the UK |
| EIM74604 | Social security pensions: industrial death benefit |
| EIM74605 | Social security pensions: widowed mother's allowance |
| EIM74606 | Social security pensions: widowed parent's allowance |
| EIM74607 | Social security pensions: widow's pension |
| EIM74650 | Social security pension lump sum: background |
| EIM74651 | Social security pension lump sum: charge to income tax |
| EIM74652 | Social security pension lump sum: rate of tax |
| EIM74653 | Social security pension lump sum: applicable year of assessment |
| EIM74654 | Social security pension lump sum: making the choice |
| EIM74660 | Social security pension lump sum: taxing the lump sum |
| EIM74700 | War pensions: the Civilians Scheme |
