Following the recent judgement re part time workers pension rights I have been offered membership of the Modified FPS 2006 pension scheme. This means I will be paid pension arrears of £80,976 which includes interest of £11,391. Will these arrears be taxed per the year they are received (i.e. 24/25) or can they be taxed in the year in which I became entitled to them? The scheme administrator seems to think that 'spreading' is not allowed but that seems unfair in these circumstances. Please can you let me know if I can re-allocate the payment to previous tax years.