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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.1 Employment and pension income—scope of charge /Pension income / E4.134B Pension income—other employment-related annuities
Commentary

E4.134B Pension income—other employment-related annuities


Personal and employment tax

Three separate types of employment-related annuity are grouped together for the purpose of determining the amount chargeable to tax and the person liable for tax (although note the exemptions in relation to certain annuities signposted at ITEPA 2003, s 611A and described in E7.238)1. Those annuities are:

  1. Ìý

    •ÌýÌýÌýÌý annuities under non-registered occupational pension schemes2, and

  2. Ìý

    •ÌýÌýÌýÌý annuities purchased by any person

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