Which tax year?

XRAT

My pension is paid 12 equal calendar monthly payments in advance on the 6th of each month.
This year April 6th fell at the weekend, so payment was made early on April 5th.., receipt thereby falling into the 2018-19 tax year, meaning I received 13 payments in the 2018-19 tax year and will receive 11 in the 2019-20 tax year.
I have checked this with the base level of HMRC (who experience tells me are often inaccurate) they confirm that the above is correct.
My pension provider insists it is incorrect and that my position should be declared as 12 payments in each tax year.
I have requested that HMRC confirm the position in writing, from a senior level and I am waiting, and waiting., and waiting for a reply before I can submit a tax return and calculate how much I can withdraw from my SIPP this year without paying 40% tax.
Who's right?
Any experience would be greatly appreciated.

Dazed_and_confused

Have you looked at your Personal Tax Account to see which tax year the pension payer has reported this payment against?

And what did your 2018:19 P60 show?

If it's 2018:19 you will presumably get a bill from HMRC in due course as you would, under the normal course of things, have received 13 lots of your tax code allowances meaning you had paid insufficient tax.

greatkingrat

Take a look at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/426508/CWG2__2015_.pdf (page 9)

"When a regular payday falls on a non-banking day
(Saturday, Sunday or bank holiday) and because of this
payment is made on the:
• last working day before the regular payday
• the next working day after the regular payday
For PAYE purposes the payment may be treated as having
been made on the regular payday. "

You need to check your P60 to be sure, but it seems likely the pension company will have reported the payment as being made on 6th April, even if it was actually paid the previous day.

XRAT

Many thanks to you both. Payment was recorded on the P60 as 2018-19 by HMRC advice at the lowest level was that it shouldn't have been.

'Greatkingrat' (nice moniker by the way) if only I could have found that page! I looked but could not see the wood for the trees.
Thank you very much for the link, that's exactly the information and evidence I needed.