Pension Sharing order arrears of pension

perrygsm

I was awarded a pension sharing order from my former spouse dating back to October 2023. I was recently paid the arrears in pension payment dating back to October 2023. HMRC taxed me assuming that this income was all earned during this tax year. Am I entitled to utilise my unused tax allowance for 2022/33 against a part of this back pay for example the money paid between 20 October 2023 and 5th April 2024.
Thank you

sammyjammy

you are taxed on it in the year that you receive it.

perrygsm

Thank you for your quick response

molerat

I disagree.  You should ask HMRC to allocate the appropriate amount to the previous tax year. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim75020