Advance tax payment for senior citizens / pensioner

Senior citizens and pensioners aged 60 or over who do not have any income from business or profession are generally exempt from paying advance tax in the UK. This exemption is outlined in Section 207 of the Act. However, it's important to note that if your total tax liability aggregates to £10,000 or more, you may still be liable for advance tax payments, regardless of your age or income source.