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Posted Tue, 19 Nov 2024 12:08:21 GMT by crowman
I started receiving my state pension in the 23-24 tax year. I've just completed my self-assessment online for that year. I had initially misunderstood the amount to enter for state pension received, thinking it should be the amount received rather the the amount "entitled". The amount pre-filled in the online form was £230 more than I'd actually received so I've been trying to work out where that amount comes from. Since I received £23 a day for that tax year the sums are easy. HMRC/DWP are suggesting that I was entitled to an extra 10 days of pension over and above what I actually received. Now, my last payment in the tax year was Thursday 28th March. An extra 10 days' worth of pension on top of that takes me up to and including Sunday April 7th 2024. Intriguingly, the state pension was uplifted on Monday April 8th (the first Monday on or after April 6th). So, it appears that the figure HMRC receive from DWP is the entitlement up until the day before the uplift. I contend that the entitled amount should be calculated up to and including April 5th. By my reckoning that's an extra 8 days after the last payment on March 28th. Which amounts to an extra 8 x £23 = £184. So, I hereby claim that the HMRC/DWP figure is wrong by £46 in their favour. I foolishly accepted the proposed HMRC figure when submitting my return, to save me having to explain why I think they are wrong. But I am minded to correct it and explain why I believe their figure is incorrect. Prove me wrong, people!
Posted Wed, 20 Nov 2024 10:23:23 GMT by HMRC Admin 19 Response
Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You can contact our Self Assesment team for advice.
Self Assessment: general enquiries
Thank you.

 
Posted Wed, 20 Nov 2024 13:05:36 GMT by crowman
Thanks, but I'm not looking for specific advice tailored to my individual circumstance. Just trying to understand how HMRC/DWP came to the figure that was pre-populated on my SA online form. Because no-one seems to know. Including HMRC. I've done some more thinking. Maybe DWP work on a weekly basis only (and don't account for individual days), because the figure that was populated was exactly 28 weeks of payments from my 66th birthday. Even though the end of 28th week was April 7th. My birthday was on a Monday - don't know if that's significant. Maybe DWP's week starts on a Monday. Surely, my "entitled amount" should only go as far as April 5th. If that's the case, then the figure populated by HMRC is 2 days too much. That amounts to £46. Small potatoes, I know, but I still contend that it's not correct.
Posted Mon, 25 Nov 2024 19:24:51 GMT by maxb
All of the information I've come across whilst trying to help my father fill in his tax return suggests everything is worked out in terms of weeks. Also, apparently the day of week is different for different people according to their NI number, according to https://www.gov.uk/state-pension/when-youre-paid
Posted Tue, 26 Nov 2024 09:16:24 GMT by HMRC Admin 8 Response
Hi,
Please see page TRG 6 of the following guide:
Tax Return notes
Thankyou
Posted Wed, 27 Nov 2024 08:11:12 GMT by HMRC Admin 19 Response
Hi,
As we would need to access your record to review this for you, you will need to contact our Self Assessment team for advice.
Self Assessment: general enquiries
Thank you.
 

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