EIM74600 - Social security pensions: introduction

Part 9 Chapter 5 ITEPA 2003

UK social security pensions are now chargeable to tax as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM74001). Section 577 ITEPA 2003 says which payments are taxed as pension income. These are:

• the state pension (see EIM74601)
• graduated retirement benefit (see EIM74602)
• industrial death benefit (see EIM74604)
• widowed mother's allowance (see EIM74605)
• widowed parent's allowance (see EIM74606)
• widow's pension (see EIM74607).

The person liable for any tax charged under Part 9 is the person receiving or entitled to the pension, benefit or allowance (Section 579 ITEPA 2003).