Tax on pre-6 April 2016 state pension lump sum

HRMC Admin, Please confirm the tax position on the following scenario: I have reached retirement age pre April 2016. My income in 23/24 tax year will be below the personal allowance od £12 570. Will the pension lumpsum be therefore paid tax free? F(2)A 2005, sections 7–10 provide quite simply that the lump sum is treated as income but is not counted when determining the total income of any person. So if a person’s income apart from the pension lump sum (‘other income’) is totally covered by their personal allowances, the pension lump sum is taxed at a nil rate. Further, this information can be found on HMRC’s official guidance for their staff on this tax treatment is in the Employment Income Manual at EIM75750. 

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Hi
Your understanding of this is correct.
Please note though, your other income will also include the actual annual state pension that you are due to receive for the eyar and if this added to other income, not the lump sum, then takes you over the personal allowances then you will be liable to tax.