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Collecting tax outside self assessment

20 November 2023 / Sara Bonavia
Issue: 4914 / Categories: Comment & Analysis , HMRC , PAYE , self assessment , Pensions
Getting in a right state…

Key points

  • HMRC is removing taxpayers receiving state pensions from self assessment.
  • Simple assessment is not necessarily a straightforward alternative to self assessment.
  • State pension is likely to be higher than the single personal allowance by 2026-27.
  • Should the pension be paid net to reduce the likelihood of tax underpayments?

HMRC has written to a number of taxpayers who receive state pensions removing them from self assessment despite them having a tax liability and there being no clear alternative mechanism to collect the tax. As more and more individuals with just a state pension are drawn into the tax net we look at what other options may be available for HMRC to collect the tax outside the self-assessment system. We put forward these options ahead of the Autumn Statement next week which in all likelihood will leave things just as they currently stand in this...

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