Harvey S

HMRC Admin 25's response to my post was contradictory to HMRC Admin 32's response to Gary Coombs's post, so I was left unsure. HMRC Admin 32's response itself was contradictory to HMRC Admin 28's response to Peter Kennedy's post. For my 2022/2023 tax calculation, HMRC used the state pension "received" amount; the "receivable" or "entitled" amount would have been one week's pension more. I suspect the regulatory strictly correct position is for the "receivable" or "entitled" amount to be the taxable amount (thus agreeing with HMRC Admin 32's position) but that the Department for Work and Pensions reports the "received" amount to HMRC which then proceeds to use this, as an administrative relaxation, in tax calculations. Would someone from HMRC care to refute this suggestion?

My state pension is paid every fourth Friday, in arrears. For the year ended 5 April 2023, I actually received 1 week's pension less than there were Fridays in the year. So, if I was entitled to 53 weeks (i.e. Fridays) payments of pension, but only actually received 52 weeks, do I report the 53 weeks worth of pension? I realise the position will reverse, but then possibly re-occur, for the year ending 5 April 2024 and subsequent years.