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The Readers’ Forum query Eight days a week and its replies considered how much state pension should be declared on a tax return if there were 53 weeks (or 14 four-weekly payments) in the year.
We asked HMRC the following questions and received their replies as follows.
Q1. Can you give any indication of whether HMRC expect to see 52 or 53 weeks’ worth of payment on SA returns and HMRC’s approach here?
A1. An individual is taxable on the amount of state pension they are entitled to receive in the tax year. This is the amount which they should enter on their SA tax return. The 2009/10 tax return guidance clearly states (see page TRG 11 ‘Box 7 State pension’) that ‘for the year ending 5 April 2010 if you were paid weekly or 4-weekly and your payday was a Monday...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
