��ɫ��

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /Other annual payments received / E1.551 Exemptions from charge to income tax on certain annual payments received

E1.551 Exemptions from charge to income tax on certain annual payments received

Personal and employment tax

E1.551 Exemptions from charge to income tax on certain annual payments received

A charge to income tax is provided on 'annual payments' received as outlined at E1.510¹. There are a number of exceptions to the charge², and these are considered below.

The term annual payment is not defined in the legislation,

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

I9.325 Foreign pensions free from IHT

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

��ɫ��