Income Tax (Earnings and Pensions) Act 2003 section 608

Person liable for tax

Section 608 identifies who is liable to pay income tax on pension income.

  • The person who receives the pension income is the person liable to pay tax on it.
  • This applies to all categories of pension income taxable under the Act.
  • The rule is straightforward: the recipient of the pension bears the tax charge.
  • This provision was derived from earlier legislation and amended by the Finance Act 2004.

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