Income Tax (Earnings and Pensions) Act 2003 section 659

Person liable for tax

Section 659 acts as a signpost directing you to the specific sections within Part 10 that identify who is liable to pay tax on social security income, whether from UK or foreign sources.

• This section does not itself impose liability but directs you to the relevant sections elsewhere in Part 10.
• For UK social security benefits, the person liable for the tax is identified in section 662.
• For foreign social security benefits, the person liable for the tax is identified in section 680.
• This is a navigational provision introduced to help readers locate the correct liability rules depending on whether the benefit is domestic or foreign.