Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Has HMRC forgotten about my client?

09 April 2024
Issue: 4931 / Categories: Forum & Feedback , Pensions , Self assessment
Chunky pension

I have an elderly client who receives a very good state pension and minimal untaxed interest. Historically this lady was under self assessment (SA) because even then her pension exceeded the personal allowance. Then HMRC wrote and said that after 2017-18 a SA tax return would not be required. I replied and explained that there would be a tax liability in subsequent years because of the level of state pension.

HMRC replied: ‘Any outstanding tax due on her state pension will be collected through simple assessment which will automatically be sent to (my client) at the end of each tax year.’ Neither my client nor I have heard anything from HMRC since. I calculate her tax due in recent years to be: 2018-19: £230.20; 2019-20: £165.00; 2020-21: £289.80; 2021-22: £267.40; 2022-23: £353.40; 2023-24: £643.00.

It would not surprise me if HMRC has completely lost track of my client. My...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon