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Pension income: essential principles

Pension payments made in arrears or in advance

Pension paid to former spouse or civil partner

Double Taxation Agreements

Pension payments exempt from tax

UK pensions

Annuities chargeable to tax as pension income

Pensions from registered pension schemes

Lump sums paid to registered scheme members

Temporary non-residence provisions

Temporary non-residence examples

Foreign pensions

Lump sums from foreign pension schemes

Death benefits

Lump sums paid by registered pension schemes following a member's death

Annuities paid to a dependent, nominee or successor

Drawdown pension paid to a dependent, nominee or successor

Social security pensions

Social security lump sums

Voluntary annual payments

Public service pension payments

Armed forces pension payments