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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Detail

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.

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