Section 566 Nature of charge to tax on pension income and relevant definitions
United Kingdom
The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.
“Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.
This definition applies for the purposes of the Tax Acts.
“Exempt income” means pension income on which no liability to income tax arises as a result of any provision of Chapters F115A to 18 of this Part.
This definition applies for the purposes of this Part.
These are the provisions referred to in subsection (2)—
| Provision | Income | Chapter (of this Part) |
|---|---|---|
| Section 569 | United Kingdom pensions | Chapter 3 |
| Section 573 | Foreign pensions | Chapter 4 |
| Section 577 | United Kingdom social security pensions | Chapter 5 |
| F2Section 579A | Pensions under registered pension schemes | Chapter 5A |
| Section 609 | Annuities for the benefit of dependants | Chapter 10 |
| Section 610 | Annuities under sponsored superannuation schemes | Chapter 10 |
| Section 611 | Annuities in recognition of another’s services | Chapter 10 |
| Section 615 | Certain overseas government pensions paid in the United Kingdom | Chapter 11 |
| Section 619 | The House of Commons Members' Fund | Chapter 12 |
| F3. . . | . . . | . . . |
| Section 629 | Pre-1973 pensions paid under OPA 1973 | Chapter 14 |
| Section 633 | Voluntary annual payments | Chapter 15 |
| F4Section 637B | Pensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes | Chapter 15A |
| F5Section F6637G | Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes | Chapter 15A |
| Section F7637N | Pensions treated as arising from payment of trivial commutation lump sum death benefits F8... under registered pension schemes | Chapter 15A |
Annotations
Textual amendments
- F1
Word in s. 566(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(2), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))
- F2
Words in s. 566(4) table substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(2) (with Sch. 36)
- F3
Words in s. 566(4) table repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(3), Sch. 42 Pt. 3 (with Sch. 36)
- F4
Words in s. 566(4) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(a), 124 (with Sch. 9 paras. 125-132)
- F5
Words in s. 566(4) table inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(4) (with Sch. 36)
- F6
Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(b), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))
- F7
Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(i), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))
- F8
Words in s. 566(4) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(ii), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))
Notes on Part 9
Modifications
- C1
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)
- C2
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
- C3
Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))
- C4
Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))
- C5
Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4
- C6
Pt. 9 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))
- C7
Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7
- C8
Pt. 9 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 12
Notes on Chapter 2
Modifications
- C1
Pt. 9 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))