Research and analysis

Taxation of pensioners review

Final report following the taxation of pensioners review.

Documents

Taxation of pensioners review: final report

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Government’s response to taxation of pensioners review

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Taxation of pensioners review: interim report

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HMRC response to taxation of pensioners review interim report

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OTS response to inaccurate press reports regarding taxation of state pension at source

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Taxation of pensioners review: terms of reference

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Taxation of pensioners review: terms of reference for consultative committee

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Details

The final report makes recommendations for simplifying this area of the tax system, including the introduction of a state pension/benefits P60 for pensioners, single composite P2 coding notices and policy recommendations on the 10 per cent savings rate, married couples’ and blind persons’ allowances.

Published 23 January 2013
Last updated 7 July 2014 + show all updates
  1. added HMRC progress report on review of pensioner taxation, plus OTS response
  2. First published.