Income Tax (Earnings and Pensions) Act 2003

Chapter 1 U.K. Introduction

682 Scope of this Part U.K.

(1) This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income [F1 and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income].

(2) The provisions of this Part are contained in—

• this Chapter (which gives the meaning of “PAYE income”),

• Chapter 2 (PAYE: general),

• Chapter 3 (PAYE: special types of payer or payee),

• Chapter 4 (PAYE: special types of income),

• Chapter 5 (PAYE settlement agreements), and

• Chapter 6 (miscellaneous and supplemental).

(3) Provision for PAYE regulations is made by Chapters 2 to 6.

Textual Amendments

F1 Words in s. 682(1) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 9(2)

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 [F2 subsections (3A) [F3 to [F4 (3D)]]], 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),

• [F5 section 579B (pension under registered pension scheme),]

• [F6 section 612, so far as relating to annuities to which section 610 applies (annuities under non-registered occupational pension schemes),]

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

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

• section 634 (voluntary annual payments).

• [F7 section 637B (tax treatment of pension commencement excess lump sums),

• section 637G (tax treatment of trivial commutation lump sums and winding-up lump sums),

• section 637N (trivial commutation lump sum death benefits).]

[F8 (3ZA) PAYE employment income” for a tax year does not include any taxable specific income treated as paid or received in that tax year by section 394A or 554Z4A (temporary non-residents).]

[F9 (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.]

[F10 (3B) PAYE pension income” for a tax year does not include any taxable pension income that is treated as accruing in that tax year by section 572A or 579CA (temporary non-residents).]

[F11 (3C) PAYE pension income” for a tax year does not include any taxable pension income that is treated as accruing in that tax year by virtue of [F12 Chapter 15A of Part 9 (pension income: lump sums under registered pension schemes)] so far as having effect as applied by [F13 paragraph 1(3)(e)] of Schedule 34 to FA 2004.]

[F14 (3D) “PAYE pension income” for a tax year does not include any amount to which section 579A applies by virtue of any of the following provisions—

• section 637H(2) (certain defined benefits lump sum death benefits),

• section 637I(2) (certain pension protection lump sum death benefits),

• section 637J(2) (certain uncrystallised funds lump sum death benefits),

• section 637K(2) (certain annuity protection lump sum death benefits),

• section 637L(2) (certain drawdown pension fund lump sum death benefits),

• section 637M(2) (certain flexi-access drawdown lump sum death benefits).]

F15 (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

F2 Words in s. 683(3) substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 60(2)

F3 Words in s. 683(3) substituted (with effect in accordance with s. 22(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 22(8)(a)

F4 Word in s. 683(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(2)(a)

F5 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)

F6 Words in s. 683(3) inserted (6.4.2007) by Finance Act 2005 (c. 7), Sch. 10 paras. 60, 64(2)

F7 Words in s. 683(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(2)(b)

F8 S. 683(3ZA) inserted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 130(2)

F9 S. 683(3A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(4)

F10 S. 683(3B) substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 130(3)

F11 S. 683(3C) inserted (with effect in accordance with s. 22(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 22(8)(b)

F12 Words in s. 683(3C) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(3)(a)

F13 Words in s. 683(3C) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(3)(b)

F14 S. 683(3D) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 4(4)

F15 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)