My wife has had to take ill health early retirement from school due to a progressive/degenerative illness, teh west yorkshire pension fund made her next 7 years patments up in one go to ensure she would get paid her full mothly pension which has led to an over payment into her pension of 21,000 pounds, the pension fund have told her she needs to contact hmrc to ofsett the amount aginst teh previous year as she has enough entitlement from teh previous year to cover teh ful 21,000. My wife struggles with finaancials and maths now and when she rang hmrc before they thought she was ringign about an overpayment of income tax rather tham a pension payment, The company i work fors accountant has said she just needs to get a forma nd fill it in to offset teh over payment against a previous year, i therefore need to know which form i need to request and help her fill in.