EIM74000 - The taxation of pension income: 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
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