Mrs X's income includes UK and widow's pensions as well as exempt foreign pensions and UK investment income. Some of this is taxed at source; some is received gross. Mrs X is now 88 and not in good health. She has not been asked to file a UK tax return for many years — if ever — but is known to HMRC as she receives a coding notice for her widow's pension each year.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.