Policy paper

Taxation of pensioners review

Final report following the taxation of pensioners review.

• From: Office of Tax Simplification and HM Treasury
• Published: 23 January 2013
• Last updated: 7 July 2014 — See all updates

Documents

OTS response to HMRC progress report on review of pensioner taxation

PDF, 222 KB, 2 pages

HMRC progress report on review of pensioner taxation

PDF, 61.5 KB, 5 pages

Taxation of pensioners review: final report

PDF, 726 KB, 77 pages

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Government’s response to taxation of pensioners review

PDF, 828 KB, 4 pages

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Taxation of pensioners review: interim report

PDF, 783 KB, 94 pages

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HMRC response to taxation of pensioners review interim report

PDF, 99.5 KB, 5 pages

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

PDF, 217 KB, 1 page

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Taxation of pensioners review: terms of reference

PDF, 42.8 KB, 1 page

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Taxation of pensioners review: terms of reference for consultative committee

PDF, 121 KB, 1 page

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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.

Read the letters between OTS and David Gauke MP that agreed this review

Published 23 January 2013
Last updated 7 July 2014 + show all updates

1. 7 July 2014

   added HMRC progress report on review of pensioner taxation, plus OTS response

2. 23 January 2013

   First published.