Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 11 U.K. Pay As You Earn

Chapter 1 U.K. Introduction

683 PAYE income U.K.

(1) For the purposes of this Act and any other enactment (whenever passed) “PAYE income” for a tax year consists of—

(a) any PAYE employment income for the year,

(b) any PAYE pension income for the year, and

(c) any PAYE social security income for the year.

(2) “PAYE employment income” for a tax year means income which consists of—

(a) any taxable earnings from an employment in the year (determined in accordance with section 10(2)), and

(b) any taxable specific income from an employment for the year (determined in accordance with section 10(3)).

(3) “PAYE pension income” for a tax year means, subject to [F1 subsections (3A) and (4)], taxable pension income for the year determined in accordance with any of the following provisions—

• section 571 (United Kingdom pensions),

• section 578 (United Kingdom social security pensions),

• [F2 section 579B (pension under registered pension scheme),]

• section 616 (certain overseas government pensions paid in the United Kingdom),

• section 621 (the House of Commons Members' Fund),

• section 634 (voluntary annual payments).

• [F3 section 636B (pension treated as arising from payment of trivial commutation lump sum or winding-up lump sum), section 636C (pension treated as arising from payment of trivial commutation or winding-up lump sum death benefit).]

[F4 (3A) “PAYE pension income” for a tax year also includes any social security pension lump sum (within the meaning of section 7 of F(No.2)A 2005) in respect of which a charge to income tax arises under that section for that tax year.]

F5 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) “PAYE social security income” for a tax year means taxable social security income for the year determined in accordance with section 658(4) or (5) (taxable United Kingdom social security benefits).

Textual Amendments

F1 Words in s. 683(3) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(3)

F2 Words in s. 683(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 14(2) (with Sch. 36)

F3 Words in s. 683(3) inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 14(3) (with Sch. 36)

F4 S. 683(3A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(4)

F5 S. 683(4) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 14(4), Sch. 42 Pt. 3 (with Sch. 36)

Modifications etc. (not altering text)

C1 S. 683 modified (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 para. 43(3) (with s. 283(5), Sch. 36)

C2 S. 683(3) extended (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 para. 46 (with s. 283(5), Sch. 36)