Pension Payment Dates

AWR1234

Electing for Annuity payments in Arrears results in them being paid at the beginning of the following month. How does this affect tax assessments?
For example in which financial year are payments made in April which are actually earnt in March. Can anyone help?     

Hoenir

Tax year runs from 6th April to 5th April.  Date on which the payment is made determines in which tax year it falls in. 

The fact that you've opted for deferred annuity payments has no bearing. 

AWR1234

Thanks, so all's well receiving March's pension in April provided it's paid before the 6th. Then it will be counted in the correct tax year. But this doesn't then explain why the yearly RPI increase which begins from 01 Jan is included in Januarys payment as this is the payment for December.