Income Tax (Earnings and Pensions) Act 2003 section 576

Person liable for tax

Section 576 identifies who is personally liable for paying income tax on foreign pension income that falls within the scope of section 573.

• This section applies where a foreign pension is taxable under section 573.
• The person liable for the tax is the individual who actually receives the pension.
• Alternatively, the person liable may be whoever is entitled to receive the pension, even if they have not yet received it.
• The liability falls on the pension recipient or entitled person, not on the pension provider or any intermediary.