IPTM4400 - Purchased life annuities: annuities paid by overseas payers: introduction
The references to 바카라 사이트˜non-UK insurers바카라 사이트™ in this section refer to the 바카라 사이트˜relevant person바카라 사이트™ as described in IPTM4350.
Unlike a purchased life annuity paid by a UK insurer where the taxable amount is entered in the main pages of the tax return, purchased life annuities from a non-UK insurer need to be entered on the foreign pages of the tax return.
A life annuity from a non-UK insurer may still have an exempt capital amount, but the insurer must meet other requirements in addition to the procedures set out in IPTM4350 onwards.