UK2.4.1ÌýÌýÌýÌý UK taxation of pensions
For the exposure to UK income tax of:
- Ìý
•ÌýÌýÌýÌý a UK resident who is taxed on the arising basis, see UK1.2.3
- Ìý
•ÌýÌýÌýÌý a UK resident who is taxed on the remittance basis, see UK1.2.3
- Ìý
•ÌýÌýÌýÌý a UK non-resident, see UK1.4.1 (which specifically considers the taxation of pension income of a UK non-resident)
For details of how to calculate UK income tax, see UK1.5.1.
Pension income
An individual may have multiple sources of pension income:
- Ìý
•ÌýÌýÌýÌý UK state pension—a pension paid gross without deduction of income tax by the UK government based on the individual's national insurance contributions over their working life (ie UK social security contributions). The amount that is subject
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Web page updated on 28 Aug 2024 11:49