New HMRC guidance on winter fuel payments
HMRC has released new guidance on the recovery of winter fuel payments. What do you need to know?
The winter fuel payment is paid to state pensioners automatically but is clawed back if your personal income is more than £35,000 gross per annum. The benefit is paid back through self-assessment if you're already completing tax returns, otherwise it will be collected through your PAYE code for 2026/27.
New HMRC guidance confirms that you cannot pay the benefit back sooner, or by any other method. It also includes an online calculator to help you work out whether your income for the tax year exceeds the £35,000 threshold.
Related Topics
-
ATED filing deadline approaching for 2026/27
Companies holding high-value UK residential property need to ensure their annual tax on enveloped dwellings (ATED) returns are filed by the end of April. With the deadline approaching, what do you need to do?
-
HMRC to contact representatives over NI refunds for deceased taxpayers
HMRC has updated its guidance to confirm that it will write to representatives of deceased individuals where it believes too much NI has been paid. What should you expect if you receive such a letter?
-
Free childcare for company owners?
You’re an owner manager and your daughter is due to start nursery. You understand that working parents can get free childcare but a friend said this isn’t available if you only pay yourself dividends. Is this true and what can you do to qualify?

This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.