ÀÏ˾»úÎçÒ¹¸£Àû

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.1 Employment and pension income—scope of charge /Pension income / E4.134D Pension income—voluntary annual payments and pensions
Commentary

E4.134D Pension income—voluntary annual payments and pensions


Personal and employment tax

Where pension income is paid voluntarily, the situation is dealt with under the rules relating to the particular type of pension income (see E4.133–E4.134C).

However, specific rules1 apply to an annual payment which is paid voluntarily or otherwise is capable of being discontinued provided that:

  1. Ìý

    •ÌýÌýÌýÌý the payment is made to a former employee or office holder, or the widow, widower, surviving civil partner, child, relative or dependant of such a person, and

  2. Ìý

    •ÌýÌýÌýÌý the payment

To continue reading
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 TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 16:45