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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /Other annual payments received / E1.552 Exemption from income tax for receipts of annual payments made by individuals
Commentary

E1.552 Exemption from income tax for receipts of annual payments made by individuals


Personal and employment tax

An annual payment is exempt from being charged to income tax on the payee as their miscellaneous income, if it arises in the UK and is made by1:

  1. Ìý

    •ÌýÌýÌýÌý an individual2

  2. Ìý

    •ÌýÌýÌýÌý an individual's personal representatives, if the individual

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Web page updated on 17 Mar 2025 16:32