Income Tax (Earnings and Pensions) Act 2003 section 579C

Person liable for tax

Section 579C identifies who is personally liable for income tax on pensions paid under registered pension schemes.

• The tax liability falls on the individual who receives or is entitled to the pension
• This rule applies where pension income is taxable under section 579A
• The pension must be paid under a registered pension scheme
• The liability rests with the pensioner, not the scheme administrator or any other party