Part 5

Miscellaneous income
Chapter 1

Introduction

Overview of Part 5
574
1
This Part imposes charges to income tax under—
a
Chapter 2 (receipts from intellectual property),
aa. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
Chapter 3 (films and sound recordings: non-trade businesses),
c
Chapter 4 (certain telecommunication rights: non-trading income),
d
Chapter 5 (settlements: amounts treated as income of settlor),
e
Chapter 6 (beneficiaries' income from estates in administration),
f
Chapter 7 (annual payments not otherwise charged), and
g
Chapter 8 (income not otherwise charged).
2
Part 6 deals with exemptions from the charges under this Part ....
3
See, in particular, any exemptions mentioned in the Chapters of this Part.
4
The charges under this Part apply to non-UK residents as well as UK residents but this is subject to section 577(2) (charges on non-UK residents only on UK source income).
5
This section needs to be read with the relevant priority rules (see sections 2, 575 and 576).
Words in s. 574(2) omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(2)(b)(12)
S. 574(1)(aa) omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(2)(a)(12)