state pension - first part year

SnowMan

https://forums.moneysavingexpert.com/discussion/comment/82143440#Comment_82143440

Thanks.

So you are saying that the period from the day you reached SPA to 5th April (including both days) was 27 weeks and x days.

And you are you saying the period from the day you reached SPA to the last day of the last state pension week that ended before 6th April (including both days) was 26 weeks and y days.

And so it is still possible that their calculation was to take the 26 weeks and y days and round it up to 27 weeks to get the taxable figure. Or they may have taken the 27 weeks and x days and rounded it down to 27 weeks to get the taxable figure.

SnowMan

Comparing this with the LITRG Christine example

The period from the day she reached SPA to 5th April (including both days) was 3 weeks and 3 days.

And the period from the day she reached SPA to the last day of the last state pension week that ended before 6th April (including both days) was 3 weeks and 1 day.

And so their calculation could have been to take the 3 weeks and 1 days and round it down to 3 weeks to get the taxable figure. Or they may have taken the 3 weeks and 3 days and rounded it down to 3 weeks to get the taxable figure. However the wording which mentions payment weeks suggests it was 3 weeks 1 day rounded down to 3 complete weeks. But that's inconsistent with Qyburn's calculation.

Either way the LITRG calculation is inconsistent with 1knuckles1's HMRC final calculation figure (although not the PAYE helpdesk figure).

SnowMan

And comparing this with the HMRC example

The period from reaching SPA to 5th April (including both days) was 13 weeks and 1 day.

And the period from reaching SPA to the last day of the last state pension week that ended before 6th April (including both days) was 12 weeks and 4 days.

And so their calculation could have been to take the 13 weeks and 1 days and round it down to 13 weeks to calculate the taxable figure. Or they may have taken the 12 weeks and 4 days and rounded it up to 13 weeks to get the taxable figure.

Either way that's consistent with Qyburn's calculation.

If they are rounding 12 weeks and 4 days up that is consistent with 1knuckles1's HMRC final calculation (although not the PAYE helpdesk figure) but inconsistent with the LITRG example.

If they are rounding 13 weeks and 1 days down that's not consistent with 1knuckles HMRC final calculation figure but is consistent with the LITRG example.