EIM74000 - The taxation of pension income: table of contents

EIM74001Pension income: an overview
EIM74002The meaning of pension and annuity
EIM74003United Kingdom pensions
EIM74004Examples of United Kingdom pensions paid by the Crown
EIM74005Pensions paid by or on behalf of a person who is in the United Kingdom
EIM74006Certain overseas government pensions paid in the United Kingdom
EIM74007Annuities chargeable to tax as pension income
EIM74008Payments exempted from or not charged to tax as pension income
EIM74009Income from approved pension schemes including personal pensions (2005-06 and earlier)
EIM74010Pension paid to former spouse
EIM74011Voluntary annual payments
EIM74012Disability pensions: exemption where employment ceased due to disablement
EIM74013Return of surplus employee additional voluntary contributions (2005-06 and earlier)
EIM74014Pensions etc under registered pension schemes
EIM74101Amount of pension income charged to tax
EIM74102Amount of pension income charged to tax: accruals basis and pensions paid in advance
EIM74103Amount of pension income charged to tax: accruals basis and arrears of pension
EIM74151Pensions provided in a form other than cash: benefits provided to pensioners who are former employees
EIM74201Pensions: deductions
EIM74251Assessments made after a change of practice: special rule
EIM74261Pensions: PAYE and pension income
EIM74301Pensions: particular occupations: armed forces: introduction
EIM74302Pensions: particular occupations: armed forces: statutory exemption for specified wounds and disability pensions
EIM74303Pensions: particular occupations: armed forces : exempt pensions: practical issues
EIM74304Pensions: particular occupations: armed forces: allowances supplementing exempt pensions
EIM74305Pensions: particular occupations: armed forces: statutory exemption for specified pensions in respect of death due to military or war service
EIM74306Pensions: particular occupations: armed forces: payments to surviving adult dependants under Armed Forces Compensation Scheme
EIM74307Pensions: particular occupations: armed forces: awards for bravery
EIM74308Pensions: particular occupations: local authorities and similar bodies
EIM74309Pensions: particular occupations: Members of Parliament
EIM74310Pensions: particular occupations: police officers and firefighters
EIM74401Pensions paid to non-residents
EIM74402Exemption of certain pensions paid to non-residents
EIM74403Pensions: double taxation agreements
EIM74500Foreign pensions
EIM74600Social security pensions: introduction
EIM74601Social security pensions: the state pension
EIM74602Social security pensions: how the state pension is made up
EIM74603Social security pensions: pensioners outside the UK
EIM74604Social security pensions: industrial death benefit
EIM74605Social security pensions: widowed mother's allowance
EIM74606Social security pensions: widowed parent's allowance
EIM74607Social security pensions: widow's pension
EIM74650Social security pension lump sum: background
EIM74651Social security pension lump sum: charge to income tax
EIM74652Social security pension lump sum: rate of tax
EIM74653Social security pension lump sum: applicable year of assessment
EIM74654Social security pension lump sum: making the choice
EIM74660Social security pension lump sum: taxing the lump sum
EIM74700War pensions: the Civilians Scheme