Payment of Income Tax

If a State Pension payment is due in 2003/2004 tax year but not actually received until after 6 April in the following tax year 2004/2005, in which tax year should Income Tax on that payment be paid?

Hi

If you were due to receive your payment in the 2003/04 tax year but that payment was inadvertantly delayed and only received in 04/05, the payment would still count towards your income in 03/04, and be taxable in that year. If you had deferred receiving your 03/04 payment until 04/05, it would be taxable in 04/05.

Thank you