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Posted Mon, 04 Sep 2023 11:02:07 GMT by HMRC Admin 32

Yes, you would be taxed based on the entitlement for the year rather than the payments you received in the year. The start date and the weekly rates are provided to HMRC and this is used to estimate the amount.

Thank you.
Posted Mon, 04 Sep 2023 13:26:35 GMT by Gary C
Hi, I think we are aware that the amount is supposed to be the entitlement during the year but in my example that is clearly not the case. Can you please respond to that example and the questions asked? Thanks.
Posted Tue, 05 Sep 2023 11:26:47 GMT by HMRC Admin 32

We don't have access to the calculator that the online system uses to estimate the State Pension amount. After the return has been filed they can contact our Self Assessment team and we can review the figure that has been calculated.

Self Assessment: general enquiries

Thank you.
Posted Tue, 05 Sep 2023 17:05:04 GMT by Gary C
Thank you. I will report back on the outcome of that discussion...
Posted Thu, 07 Sep 2023 10:07:15 GMT by HMRC Admin 20
Hi Gary C,

If the pre-populated figure is incorrect this needs to be reported to the Self-Assessment department after the return is filed.
We can not provide any further information over this forum.

Thank you

Posted Mon, 13 Nov 2023 16:27:22 GMT by John E
I have a slightly different question, the answer to which is important for planning purposes. This tax year, I shall receive the usual 13 payments of State Pension, the first being on 6 April 23 and the last being on 4 April 24. However I believe my ENTITLEMENT will be to 53 weeks' income, so will my tax liability be based on 53 weeks? And what figure will DWP supply to pre-populate my SA return?
Posted Mon, 13 Nov 2023 16:39:03 GMT by John E
Correction to above post - there will be 14 payments in this tax year!
Posted Mon, 13 Nov 2023 17:51:15 GMT by stu888
I turned 66 on 29 Oct 23 I received notification from DWP that I would be paid £743.46 (for 3 Wks & 4 Days) on 22 Nov, and thereafter £843.88 every 4 weeks, which means by the last payment date in the 23/24 tax year ( 13th May) I would have received £4128.98 A couple of days ago I received a coding notice from HMRC which used a State Pension amount of £4641 It would appear that this amount has been calculated by multiplying the number of whole weeks pension that I have received, but this means that I would have earned 4 days pension in the first payment period on which I won't be liable for tax. It also means that I could be liable for this tax year on 3 weeks payments that I will not receive until the next tax year. Can anybody tell me if this figure has to be adjusted in any way when submitting my Self-Assessment Return? The reason for asking and needing to know in advance is so that I only draw down enough from my other pensions to meet my £12570 Personal Allowance
Posted Mon, 20 Nov 2023 14:00:31 GMT by HMRC Admin 32
Hi John,

Your state pension is paid four weekly so will be based on the 13 payments due and the department of works and pensions will notfiy HMRC of the amount.

If you want to check the amount you can contact the department of works and pensions on 0800 731 7898, Monday to Friday 8am to 6pm.

Thank you.
Posted Tue, 21 Nov 2023 09:42:14 GMT by Gary C
I am not sure that will help much. We went down that route and got only the weekly amount clarified and the number of full weeks. When we spoke to them they simply missed the point and talked about how many full 4-weekly payment fell in their payment periods that do not coincide with the tax year and finally tried to say how many of those weeks fall to be taxed in the year, getting that part 100% wrong. When we spoke with the SA team they too could not understand the 1 to 6 days entitlement in the first week and ultimately said that if we wanted to put a higher figure on the tax return then that is fine with them. Clearly, since the new state pension was introduced and the first and last weeks of a person's pension is apportioned to days, the link between DWP and HMRC is not working properly leaving people who want to "do the right thing" in a quandary and ultimately having to put a figure on their return that even HMRC cannot confirm is correct. I think this needs to be escalated to your policy team.

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