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Practice Note 157/09 (updated) United Kingdom and Republic of Ireland Pensions 26 June 2009

The Income Tax Division of Treasury has today issued an updated version of Practice Note PN 157/09 which is relevant to Manx residents in receipt of pensions from the United Kingdom or the Republic of Ireland, and their agents.

After the original version of this Practice Note was published on 7 May 2009, HMRC agreed that pensions paid by the UK Government should in many cases be treated the same as other pensions paid from the UK and that this treatment should also apply from 6 April 2009. As a result, the Practice Note has been updated to reflect this.

Please ensure that any copies of the original version are destroyed and replaced with this updated version.

The Practice Note is available here.

Malcolm Couch

Assessor of Income Tax

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