Tax Year timing of severance and pension lump sums

Malvolio

I'm imminently expecting a voluntary severance offer based on leaving employment on 31 March and early retirement pension commencing 1 April.  The severance payment will include a significant PILON element on which both tax and NI will be due.  I may also elect to cash in an element of my DB pension which due to the nature of the scheme would be liable to tax and NI too. 

So whilst these payments are triggered on 31 March and 1 April, in the event the monies are received on/after 6 April, can anyone confirm whether the tax and NI would be reportable in the current tax year or the next one?

Malvolio

HMRC have confirmed that the relevant tax year is determined by when they receive electronic notification of the payments by my employer.  This may be before I actually receive the payments.