Part 9Pension income

Chapter 18Exemptions: Non-UK resident taxpayers

647Introduction and meaning of “foreign residence condition” etc.

1

The provisions of this Part provide that no liability to income tax arises on certain kinds of pensions if the foreign residence condition is met.

2

The foreign residence condition is met in relation to a pension if the pension is payable to a person who is not resident in the United Kingdom.

3

For the purposes of the foreign residence condition, a person is taken to be not resident in the United Kingdom only if—

a

a person makes a claim to F1the Commissioners for Her Majesty’s Revenue and Customs that the person is not resident, and

b

the F2CommissionersF3are satisfied that the person is not resident.

4

In this Chapter “pension” includes—

a

a gratuity or any sum payable on or in respect of death,

b

a return of contributions, and

c

any interest or other addition included in a return of contributions.