EIM74301 - Pensions: particular occupations: armed forces: introduction

Sections 638 to 641 ITEPA 2003

Certain pensions and allowances paid to members of the armed forces in respect of disablement caused by service and to their survivors where death was caused by service are exempt from tax. Pensions and annuities paid to the holders of specified awards for bravery in respect of such awards are also exempt. The relevant statutory provisions and guidance are listed below.

Wounds and disability pensions: Section 641 ITEPA 2003

See Section 641 and EIM74302 to 74304.

Awards for bravery: Section 638 ITEPA 2003

See Section 638 and EIM74307.

Pensions and allowances paid on death: Section 639 ITEPA 2003

See Section 639 and EIM74305 and 74306.