| 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 |
| EIM74050 |
Pensions taken as flexible drawdown: temporary non-residence: an overview |
| EIM74051 |
Pensions taken as flexible drawdown: temporary non-residence: meaning of terms |
| EIM74052 |
Pensions taken as flexible drawdown: temporary non-residence: meaning of ‘temporary non-residence’ |
| EIM74053 |
Pensions taken as flexible drawdown: temporary non-residence: provisions not changed |
| EIM74054 |
Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 575 or section 579B by virtue of section 575 or section 579CA |
| EIM74055 |
Pensions taken as flexible drawdown: temporary non-residence: main conditions for sections 576A and 579CA to apply |
| EIM74056 |
Pensions taken as flexible drawdown: temporary non-residence: practical questions |
| EIM74057 |
Pensions taken as flexible drawdown: temporary non-residence: section 579CA example |
| EIM74058 |
Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 576A: persons not domiciled or not ordinarily resident in the UK: remittance basis |
| EIM74059 |
Pensions taken as flexible drawdown: temporary non-residence: assessment time limits |
| EIM74060 |
Pensions taken as flexible drawdown: temporary non-residence: application of a DTA |
| 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 |
