Income tax is calculated on arrears of state pension for the tax year in which the pensioner was entitled to receive it, and not in the year in which a lump sum is paid.<\/p>
<\/p>
Where arrears of state pension are paid, income tax will only be due on any income that exceeds the personal allowance for the respective tax year.<\/p>
<\/p>
In addition, HM Revenue and Customs <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
, "dateOfAnswer" : {"_value" : "2020-07-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "true", "_datatype" : "boolean"}
, "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/1218195/answer/previousversion/33607", "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
}
, "questionFirstAnswered" : [{"_value" : "2020-07-01T09:24:38.33Z", "_datatype" : "dateTime"}
], "questionFirstMinisteriallyCorrected" : [{"_value" : "2020-12-16T09:44:42.147Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-06-26", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "State Retirement Pensions: Females"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what the tax liability is for women who receive back payments of underpaid state pension in a single financial year; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3913", "label" : {"_value" : "Biography information for Jack Dromey"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Erdington"}
, "tablingMemberPrinted" : [{"_value" : "Jack Dromey"}
], "uin" : "65108"}
, {"_about" : "http://data.parliament.uk/resources/1023922", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1023922/answer", "answerText" : {"_value" : " Individual government departments have long established complaints procedures. That approach has not changed under Labour governments 1997-2010 or successive governments. The DWP has a two tier complaints process which considers formal complaints about our service. <\/strong>Once a complainant has exhausted the DWP complaint process they are signposted to the Independent Case Examiner\u2019s Office if they are dissatisfied with the final response to their complaint. The Independent Case Examiner is independent.<\/p> The table below provides information on the method by which complaints submitted to the Independent Case Examiner\u2019s (ICE) Office, concerning changes to women\u2019s State Pension age, were closed.<\/p> <\/ins><\/p> <\/p> Reason for complaint closure<\/ins><\/p><\/td> Number<\/ins> <\/ins><\/p><\/td><\/tr> (a) Resolved (we have interpreted this as meaning closed following issue of an ICE investigation report)<\/ins><\/p><\/td> 192<\/ins><\/p><\/td><\/tr> (b) Rejected (the complaint failed to meet the ICE acceptance criteria)<\/ins><\/p><\/td> 1,598<\/ins><\/p><\/td><\/tr> (c) Paused for other reasons (includes withdrawn complaints and those closed following a High Court decision to grant permission for a Judicial Review of the Departments handling of the change to women\u2019s State Pension age \u2013 it is not within the ICE remit to consider issues which are, or have been, subject to legal proceedings.)<\/ins><\/p><\/td> 2,506<\/ins><\/p><\/td><\/tr><\/tbody><\/table> <\/strong><\/ins><\/p> The Independent Case Examiner\u2019s Office received the first complaints from women relating to changes in their state pension age in October 2016. The table below provides details of the numbers received in each of the past three reporting years.<\/ins><\/p> Year (April to March)<\/ins><\/p><\/td> Number received<\/ins><\/p><\/td><\/tr> 2016/2017<\/ins><\/p><\/td> 243<\/ins><\/p><\/td><\/tr> 2017/2018<\/ins><\/p><\/td> 2981<\/ins><\/p><\/td><\/tr> 2018/2019 (to 13 December 2018)<\/ins><\/p><\/td> 1072<\/ins><\/p><\/td><\/tr><\/tbody><\/table>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4142", "label" : {"_value" : "Biography information for Guy Opperman"}
}
, "answeringMemberConstituency" : {"_value" : "Hexham"}
, "answeringMemberPrinted" : {"_value" : "Guy Opperman"}
, "dateOfAnswer" : {"_value" : "2018-12-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "true", "_datatype" : "boolean"}
, "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/1023922/answer/previousversion/92203", "answeringMember" : {"_about" : "http://data.parliament.uk/members/4142", "label" : {"_value" : "Biography information for Guy Opperman"}
}
, "answeringMemberConstituency" : {"_value" : "Hexham"}
, "answeringMemberPrinted" : {"_value" : "Guy Opperman"}
}
, "questionFirstAnswered" : [{"_value" : "2018-12-17T15:27:52.6Z", "_datatype" : "dateTime"}
], "questionFirstMinisteriallyCorrected" : [{"_value" : "2018-12-18T17:16:19.993Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "29"}
, "answeringDeptShortName" : {"_value" : "Work and Pensions"}
, "answeringDeptSortName" : {"_value" : "Work and Pensions"}
, "date" : {"_value" : "2018-12-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "State Retirement Pensions: Females"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Work and Pensions, how many complaints of maladministration from women born in the 1950s relating to the change in their state pension age submitted to her Department\u2019s Independent Case Examiner have been (a) resolved, (b) rejected, (c) closed for other reasons.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4630", "label" : {"_value" : "Biography information for Ben Lake"}
}
, "tablingMemberConstituency" : {"_value" : "Ceredigion"}
, "tablingMemberPrinted" : [{"_value" : "Ben Lake"}
], "uin" : "201695"}
, {"_about" : "http://data.parliament.uk/resources/816738", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/816738/answer", "answerText" : {"_value" : " The Government sent letters to women affected by the 1995 Act changes between April 2009 and March 2011 using the address details held by HMRC at that time.<\/p> The timetable for equalising State Pension age for women and men to 65 and the subsequent increase to 66 was accelerated by the Pensions Act 2011 following sharp increases in life expectancy projections. A concession was made prior to the passing of the 2011 Act which reduced the maximum delay that anyone would experience in claiming their State Pension, relative to the previous timetable, to 18 months compared to the original proposal. Following the Pensions Act 2011 the Government wrote to all those directly affected to inform them of the changes to their State Pension age between January 2012 and November 2013.<\/p> <\/p> Background to direct mail outs: <\/strong><\/p> <\/p>can<\/del> will <\/ins>only collect income tax for the current tax year and the four preceding tax years for arrears payments made due to DWP error<\/ins>. Any arrears of state pension relating to earlier years will not be subject to income tax.<\/p>with an accompanying leaflet<\/del> to those affected, between January 2012 and November 2013.<\/li>