RE: back payment of pensionThanks.
back payment of pensionI reached retirement age in June 2021. As well as my state pension, I have a small pension from when I was a schoolteacher in the 80s and 90s. I received my lump sum from this scheme, with I think is non taxable, and a monthly payment thereafter. I was also given a discretionary back payment of the pension, going back to when I first became eligible at age 60. This amounts to £23k. Is this taxable, and can I offset it against the years when I would otherwise have had it? (In some of those years I paid no or little tax.)