Article ID: 2830
Last updated: 18 Jan, 2021
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 entered. You should 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.
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