E4.134 Pension Income—Exemptions

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.1 Employment and pension income—scope of charge /Pension income / E4.134 Pension income—exemptions

Commentary

Personal and employment tax

Exemptions are provided for in relation to certain lump sums¹ (see E7.231 and E7.239) and non-UK resident taxpayers² (see E4.314).

In addition, there are various exemptions relating to any taxpayer, concerning³:

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

��˾��ҹ��