Income Tax (Earnings and Pensions) Act 2003 section 614

Person liable for tax

Section 614 identifies who is responsible for paying the tax on employment-related annuities covered by this chapter.

• This section applies to annuities taxable under sections 609, 610 and 611
• These cover dependants' annuities, annuities under non-registered occupational pension schemes, and annuities paid in recognition of another person's services
• The person liable for the tax is the individual who receives the annuity or is entitled to receive it
• The responsibility for paying the tax rests with the annuity recipient, not with the payer or any other party