Income Tax (Earnings and Pensions) Act 2003 section 579

Person liable for tax

Section 579 identifies who is personally liable for tax on UK social security pensions, benefits and allowances that fall within this chapter.

• The person who receives or is entitled to the pension, benefit or allowance is the one liable for any tax charged.
• This rule applies where section 577 (which defines taxable UK social security pensions) is in effect.
• The liability falls on the individual personally, rather than on any paying agency or other party.
• This provision was introduced as a new clarification, since the previous legislation under Schedule E did not explicitly identify who was chargeable.