Lump sum payments from a final salary pension are received free of tax and are not entered on the SA100 (individual tax) return.
For any draw down payments that have a tax free element (25%), the taxable amount (75%) should be declared on the return as usual. If you are unsure where the pension amount should be declared, please review the below locations. Please also note that any payment entered on the tax return will be used in the calculation for tax liability. For further information and guidance see the HMRC website.
SimpleStep Mode: Browse to Pension income and benefits and choose the most appropriate location (in most instances this would be Private pensions). Once the page has loaded, input the 75% taxable amount as required.