Confusing tax codes

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My dad recently passed away and I am just helping my mum sort out her finances. It's quite straightforward, and yet, strangely, still complicated?!? (Or it's probably just me).
My mum is 76years old, is registered disabled and has been for the last 20 years. My dad was in his 80s when he died at the end of last year and was retired.
Looking through bank statements, it seems that income-wise, my dad had 3 pensions - state (around £865pm) + 2 workplace pensions (£450pm + £88pm). My mum has 4 income streams - state pension (around £703pm), workplace pension (£218pm), an annuity (£80pm), and disability living allowance (£627pm). There's also a couple of savings accounts, but they pay minimal interest (few hundred a year).
I have informed DWP about my dad's passing, as well as the two work pension schemes. My mum's state pension looks like it has 'inherited' 80% of my dad's state pension, so has been increased by about £95pw (sounds less than 80% to me, but it all helps?!). My dad's two work pension schemes have yet to get back to us about what changes, if any, they'll make?
The question is about a letter my mum received from HMRC explaining how her tax code has been calculated for 2022-23, which arrived just last week. It says she owes £201 in tax for the year, however, she has previously never paid/owed any tax? Is this all due to my dad dying?
It explains how they have worked out the tax codes by saying she has a a personal allowance of £12,570. Less State Pension of £10,484 it says and less 'Adjustments for estimated tax you owe (this year)" £1539. Not sure what that's relating to. So, it says, 'Total tax-free amount' is £547.
It further goes on to explain how 'Your total tax-free amount is used' ... for the workplace pension it says '£353 is added to this income' and 'K34 X replaces 252L'. It goes on that the 'Prudential UK Pensions' (which I think is the annuity), '£900 of this income is tax-free' and has a tax code of 90T.
It finishes off by saying 'This totals your tax-free amount' £547 and says 'Estimated tax you owe (this year)' is £201.00.
So, not really sure what these numbers mean? Does she now owe tax because she has inherited part of my dad's state pension? And that has tipped her over the personal allowance?
Any clues would be gratefully accepted.
Thanks
My mum is 76years old, is registered disabled and has been for the last 20 years. My dad was in his 80s when he died at the end of last year and was retired.
Looking through bank statements, it seems that income-wise, my dad had 3 pensions - state (around £865pm) + 2 workplace pensions (£450pm + £88pm). My mum has 4 income streams - state pension (around £703pm), workplace pension (£218pm), an annuity (£80pm), and disability living allowance (£627pm). There's also a couple of savings accounts, but they pay minimal interest (few hundred a year).
I have informed DWP about my dad's passing, as well as the two work pension schemes. My mum's state pension looks like it has 'inherited' 80% of my dad's state pension, so has been increased by about £95pw (sounds less than 80% to me, but it all helps?!). My dad's two work pension schemes have yet to get back to us about what changes, if any, they'll make?
The question is about a letter my mum received from HMRC explaining how her tax code has been calculated for 2022-23, which arrived just last week. It says she owes £201 in tax for the year, however, she has previously never paid/owed any tax? Is this all due to my dad dying?
It explains how they have worked out the tax codes by saying she has a a personal allowance of £12,570. Less State Pension of £10,484 it says and less 'Adjustments for estimated tax you owe (this year)" £1539. Not sure what that's relating to. So, it says, 'Total tax-free amount' is £547.
It further goes on to explain how 'Your total tax-free amount is used' ... for the workplace pension it says '£353 is added to this income' and 'K34 X replaces 252L'. It goes on that the 'Prudential UK Pensions' (which I think is the annuity), '£900 of this income is tax-free' and has a tax code of 90T.
It finishes off by saying 'This totals your tax-free amount' £547 and says 'Estimated tax you owe (this year)' is £201.00.
So, not really sure what these numbers mean? Does she now owe tax because she has inherited part of my dad's state pension? And that has tipped her over the personal allowance?
Any clues would be gratefully accepted.
Thanks
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You don't say exactly when your dad died, but if she has inherited a further £95 a week as a result, that's going to take her over the personal allowance of £12,570 by the end of the current tax year. She would only need another £558 between now and 5 April, so a further £95 a week would tip her into taxable territory within 6 weeks of being payable to her.
If HMRC estimates she will owe £201 in tax, that means they are expecting her to exceed the personal allowance by around £1,000 - i.e. her total income for the tax year will be about £13,570.
Regarding the State Pension she inherited, have a good read of the long document that should have come with the calculation.
Having recently gone through this with my MIL, she inherited 100% of my FIL’s Additional State Pension not whole State Pension. It’s all to do with when he was born.
6 Oct 1937 to 5 Oct 1939, 90%
And so on until,