Income Tax (Earnings and Pensions) Act 2003 section 680

Person liable for tax

Section 680 identifies who is responsible for paying tax on foreign social security benefits that are taxable under section 678.

• The tax liability falls on the individual who receives or is entitled to the foreign social security benefit.
• This applies to all benefits brought into charge under section 678, which covers taxable foreign benefits.
• The liability follows the recipient personally, rather than any employer, agent or intermediary.
• This rule derives from the longstanding principle that the person receiving or entitled to income is the person chargeable to tax on it.