Income Tax (Earnings and Pensions) Act 2003 section 632

Person liable for tax

Section 632 identifies who is liable to pay income tax on pre-1973 pensions paid under the Overseas Pensions Act 1973.

• This section applies where section 629 conditions are met, meaning the pension is a pre-1973 overseas pension paid under the Overseas Pensions Act 1973.
• The person liable for any income tax charged is the individual who receives the pension or who is entitled to receive it.
• The tax liability falls on the pension recipient personally, not on any intermediary or paying agent.
• This ensures there is a clearly identified individual responsible for the tax due on such pension income.