Income Tax (Earnings and Pensions) Act 2003 section 572

Person liable for tax

Section 572 identifies who is personally liable for paying tax on United Kingdom pension income when it falls within the charge under section 569.

• The person who receives or is entitled to a UK pension is the one liable for the tax charged on that pension income.
• This rule applies whenever section 569 (the charge on UK pensions) is in effect.
• The provision ensures a consistent approach to identifying the taxpayer across all types of pension income, whether previously taxed under the old Schedule E or Schedule D rules.
• This section was introduced as a new provision to close a gap in earlier legislation, which only specified the person chargeable for some categories of pension income but not others.