Income Tax (Earnings and Pensions) Act 2003 section 618

Person liable for tax

Section 618 identifies who is personally liable for tax on certain overseas government pensions paid in the UK.

• Where section 615 applies to an overseas government pension paid in the UK, a specific person is made liable for the tax
• The person liable is the individual who actually receives the pension or who is entitled to receive it
• This provision was introduced to clarify a point that was not explicitly stated under the previous legislation (Schedule E of ICTA)
• The liability attaches to the pension recipient personally, rather than to any intermediary or paying agent