Pensions

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This is a straightforward section. This heading covers state pensions and other pensions. Taxable state benefits are entered separately.

Taxable

• State pensions.

• Occupational pensions.

• Pensions from an annuity purchased with funds from personal pension (or retirement annuity) contributions.

• From 2007 a tax charge may apply to benefits taken from relevant pension schemes.

A 10% deduction may be claimed for some UK pensions for service to an overseas government. The notes in the tax return guide for box 11.13 give more details.

Not Taxable

In 1996-97, the non-taxable pension income is entered and marked as exempt. From 1997-98 onwards the non-taxable pension income should not be entered.

Certain war pensions are non-taxable.