In which year is the final payment of state pension taxed?

I am joint executor for an individual who died in March 2022.  With other private pension income the individual was liable to basic rate income tax.  The DWP have advised that the state pension due for the period from when it was last paid until the date of death will be received into the estate this month - May 2022.  Is this payment taxed when received (2022/23) or should it be as income for tax year to which it relates (2021/22).

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  • Alter_ego
    Alter_ego Posts: 3,842
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    Tax is not normally deducted from State pension. It is accounted for by the tax code on private income/ pensions
    I am not a cat (But my friend is)
  • Dazed_and_C0nfused
    Dazed_and_C0nfused Posts: 12,754
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    State Pension is taxable in the tax year it relates to not when it was paid.

    So nothing would be taxable in 2022:23.
  • BootcamperHF
    BootcamperHF Posts: 28
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    Alter_ego said:
    Tax is not normally deducted from State pension. It is accounted for by the tax code on private income/ pensions
    I am aware that tax is not deducted from state pension but wanted to understand what year it falls to be include in total income when calculating the tax liability.
  • BootcamperHF
    BootcamperHF Posts: 28
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    State Pension is taxable in the tax year it relates to not when it was paid.

    So nothing would be taxable in 2022:23.
    Thanks for confirming that.
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