SE74000 – Pensions and annuities chargeable to income tax under Schedule E

Table of contents

SE74001Pensions and annuities
SE74002The meaning of "pension"
SE74003Pensions, annuities and stipends payable by the Crown
SE74004Examples of pensions and annuities paid by the Crown
SE74005Pensions paid by or on behalf of any person in the United Kingdom
SE74006Annuities and pensions from overseas governments
SE74007Annuities chargeable under Schedule E
SE74008Payments exempted from or not charged to tax as pensions
SE74009Pensions from superannuation funds
SE74010Pension paid to former spouse
SE74011Voluntary pensions
SE74012Disability pensions: exemption from charge to tax
SE74101Pensions and annuities: basis of assessment
SE74102Arrears of pension
SE74151Pensions provided in a form other than cash
SE74201Pensions: deductions
SE74251Schedule E: assessments made after a change of practice
SE74301Pensions: particular occupations: armed forces pensions and allowances
SE74302Pensions: particular occupations: local authorities and similar bodies
SE74303Pensions: particular occupations: Members of Parliament
SE74401Pensions paid to non-residents
SE74402Exemption of certain pensions paid to non-residents
SE74403Pensions: double taxation treaties