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Chapter EIM74305

Document Cited authorities 2 Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM74305
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Exempt pensions and allowances: Section 639 ITEPA 2003

The following types of pension or allowance payable to war widows or other dependants are exempt from tax:

  • pensions or allowances payable by or on behalf of the Ministry of Defence under a specified instrument relating to death due to
    • service in the armed forces of the Crown,
    • wartime service in the merchant navy, or
    • war injuries
  • pensions or allowances payable at similar rates by the Ministry of Defence in respect of death due to peace-time service in the armed forces of the Crown before 3 September 1939
  • any pension or allowance of a similar character payable under the law of a foreign country.
  • The specified instruments are * Defence (Local Defence Volunteers) Regulations 1940 (S.R. & O. 1940/748) * War Pensions (Coastguards) Scheme 1944 (S.R. & O. 1944/500) * War Pensions (Naval Auxiliary Personnel) Scheme 1964 (S.I. 1964/1985) * Pensions (Polish Forces) Scheme 1964 (S.I. 1964/2007) * War Pensions (Mercantile Marine) Scheme 1964 (S.I. 1964/2058) * Order by Her Majesty concerning pensions and other grants in respect of disablement or death due to service in the Home Guard (1964 Cmnd. 2563) * Order by Her Majesty concerning pensions and other grants in respect of disablement or death due to service in the Home Guard after 27th April...

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