Pension paid backdated

I retired in Feb 2024. Because of delays with calculating my occupational pension, no money was paid until after the start of the 2024/25 tax year. The Feb/March 2024 pension was paid backdated. Should I pay tax on this backdated amount in the 2023/24 tax year that it referred to, or in the 2024/25 tax year when it was paid? If the former, where do I include it on the Tax Self-assessment form?

Hi ,
 

Tax due on backdated pay will almost always be paid in the year it was received (in your case, 24/25), and not the year it was earned. There are exceptions, though, such as if the payments were made in arrears. If you would like us to confirm this for you, contact us by webchat or phone via :  Self Assessment: general enquiries . Thank you .