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Home / Simons-Taxes / Personal and employment tax / Part E1 Income tax / Division E1.5 Miscellaneous and exempt income

Division E1.5 Miscellaneous and exempt income

Personal and employment tax

Division E1.5 Miscellaneous and exempt income

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E1.501 Overview of miscellaneous, exempt and taxable social security income provisions

E1.502 Priorities where income could fall within different provisions

E1.503 Territorial scope of ITTOIA 2005, Pt 5

E1.510 Charge to income tax on annual payments received

E1.511 Meaning of annual payment as derived by case law

E1.511B Miscellaneous income, sweep-up provisions

E1.511C Destinations for rewritten material

E1.520 Introduction to exempt income

E1.521 Post Office Horizon compensation

E1.522 Income from savings certificates

E1.523 Income from Ulster Savings certificates

E1.524 Income from individual investment plans

E1.525 Investment plans

E1.526 Plan managers

E1.527 Foreign managers

E1.528 Non-entitlement to exemption

E1.530 General and supplementary powers

E1.531 Interest certified under SAYE arrangements

E1.532 Types of arrangements and providers

E1.533 Certification, withdrawal and variation of arrangements

E1.534 Authorisation of providers

E1.535 Venture capital trust dividends

E1.536 Treatment of shares where annual limit exceeded

E1.537 Identification of shares after disposal

E1.538 Identification of shares after reorganisation

E1.539 Securities free of tax to residents abroad (FOTRA)

E1.540 Exemption of profits from FOTRA securities

E1.541 Interest from FOTRA securities held on trust

E1.542 Restriction of deductions relating to FOTRA securities

E1.543 Exemption for part of purchased life annuity payments

E1.544 Excluded annuities

E1.545 Extent of exemption

E1.546 Exempt proportion where annuity term dependent solely on duration of life

E1.547 Exempt sum where annuity term dependent solely on duration of a life

E1.548 Consideration for the grant of the annuities

E1.549 Determinations and regulations

E1.550 Annual payments under immediate needs annuities

E1.551 Exemptions from charge to income tax on certain annual payments received

E1.552 Exemption from income tax for receipts of annual payments made by individuals

E1.553 Exemption from charge to income tax for payments for personal injury damages

E1.554 Exemption from charge to income tax for health and employment insurance payments

E1.555 Exemption from charge to income tax for payments to adopters and guardians

E1.562 Interest paid under repayment supplements

E1.562A Interest on unpaid relevant employee pension contributions

E1.564 Interest on damages for personal injury

E1.565 Interest under employee share schemes

E1.566 Interest on repayment of student loan

E1.567 Redemption of funding bonds

E1.568 Interest on foreign currency securities owned by non-UK residents

E1.572 Commercial occupation of woodlands

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