PM. Lump sum Back Pay from DWP.

Hi HMRC, my situation have done my Self Accessments for 2022-2023 & 2023-2024 and received confirmation from you. Now I have received a letter last week from DWP saying that both myself & wife have been underpaid for these tax years on our pensions & will be getting refunds to the amount for these years as lump sums, my problem is if I now receive refunds in 2024-2025 tax year then will I have to declare in that tax year ?? but by doing this then will be getting a large tax bill, if I had declared them in the correct tax years when the correct amounts should have been paid then tax would have been a lot less, because of this can I now amend the self ascessments for 2022-23 & 2023-2024 showing the lump sum payments for these years or have to declare 2024-2025. Regards PM.

Hi PETER MURRAY,
Please refer to the guidance here:
EIM75020 - The taxation of pension income: pension payments made in arrears or in advance
Thank you.