Form

Request an exemption from Income Tax on the capital part of a Purchased Life Annuity

Ask HMRC for exemption from Income Tax on part of a Purchased Life Annuity (PLA) payment and show the amount of the exemption using form PLA6.

• From: HM Revenue & Customs
• Published: 1 April 2008
• Last updated: 21 September 2023 — See all updates

Documents

Apply for exemption (PLA6)

Ref: PLA6

PDF, 92.6 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form PLA6 to ask HMRC for exemption from Income Tax on part of a Purchased Life Annuity (PLA) payment.

Email HMRC to ask for this form in Welsh (Cymraeg).

Asking for part of your payment free of tax

The person getting a Purchased Life Annuity needs to fill in this form so that the company or society paying the annuity (the provider) can work out any exempt capital part of the annuity and pay it to you tax free.

Not all Purchased Life Annuities can have a tax free capital amount. So if you’re not sure, contact your provider.

Who should fill in the form

The provider should fill in part A of this form and pass it to the person who’s paid the annuity.

The person getting the annuity payments must fill in parts B and C of this form, even if either:

• someone else has bought or part bought the annuity
• it’s payable for more than one life (or on someone else’s life)

If the annuity is paid to more than one person, each person needs to fill in part B.

This form must then be sent back to the provider to complete part D.

Where to send the form

The provider must send a copy of the completed form to the annuitant and HMRC.

HM Revenue and Customs
BAI Financial Services Team 3/64
100 Parliament Street
London
SW1A 2BQ

They can also send the completed form by email to the Financial Services office at [email protected].

Published 1 April 2008
Last updated 21 September 2023 + show all updates

1. 21 September 2023

   A section about 'Where to send the form' has been added, which includes HMRC address and email address.

2. 1 April 2008

   First published.