K Code Query - Elderly Relative in Receipt of Deceased Partner's Occupational Pension

Hi, I have Lasting Power of Attorney for an elderly relative following the death of her husband in February this year. My relative has recently started receiving of half of her late husband's occupational pension but I noticed on the pension statement that the Tax Code/Tax Basis shows as K420/M1. According to your website, "Tax codes with ‘K’ at the beginning mean you have income that is not being taxed another way and it’s worth more than your tax-free allowance." Is this always the case with bereaved partners in receipt of a portion of the deceased's occupational pension or something specific that I need to speak to someone about on your 0300 200 3300 number? I ask because I'm not having much luck getting through on that number (repeated disconnections unfortunately) and I have an obligation to raise any concerns with regards to my relative's finances given my status as LPA. Additionally, if I am required to call, would you mind letting me know how I go about providing evidence of my status as LPA? Many thanks.

Hi,

To get the Lasting Power of Attorney added to HMRC records, you would need to write to us sending the original document or a certified copy. You would need to send this to the address shown here.

Income Tax: general enquiries

Once you have sent the document we would be able to discuss their tax affairs and update the tax code if required.

Thank you.