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Chapter TCTM04301

Document Cited in Related
Vincent
Published date19 March 2016
Record NumberTCTM04301
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Includes:

Any of the payments, pensions or annuities in TCTM04302. These mirror the income tax provisions. Broadly, this includes all occupational and personal pensions (including Stakeholder pension), retirement annuities and the basic Retirement Pension and related payments, for example the earnings related addition under the State Earnings Related Pension Scheme (SERPS).

Excludes:

The pensions and other payments in TCTM04303. These are non-taxable war pensions and any increase in pension payable as a result of injury on duty or a work-related illness.

Deferred State Pension

A claimant can defer their State Pension and claim it at a later date. By deferring their State Pension they will be paid extra...

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