Incorrect tax on pensions

xylophone

And see

https://www.gov.uk/claim-tax-refund

It would appear that your wife could have requested HMRC to make an in year tax refund of any tax overpaid but by the looks of things and given how close we are to the end of the tax year and the length of time it often takes for HMRC to get moving, she may just have to be patient and wait for matters to be resolved.

Assuming that it is she whose tax allowance has been reduced during the years that her income was below her PA, do you now need to reconsider this?

molerat

HMRC usually make a dog's breakfast of the first year of SP.  It is easier to just live with it and let it sort itself out next year as you end up getting "computer says" when you contact them, too late to do anything about it now anyway.