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£56 million overpaid in pension tax
15 August 2023

In the second quarter of 2023, overpayments on pension tax in the UK reached £56 million.

This was an increase of nearly £8 million from the first quarter of the year, according to HM Revenue & Customs (HMRC).

This figure is almost double the £33.7 million collected in the same period the previous year.

During this quarter, approximately 16,000 reclaim forms were processed, with an average reclaim amounting to £3,551. This is the second-highest figure since the introduction of pension freedoms in 2015.

Over the past eight years, people aged 55 and over who have been overtaxed on their early pension withdrawals have reclaimed almost £1.1 billion.

The need for taxpayers to reclaim overpayments has arisen because people withdrawing from their pension pots early have typically been charged emergency tax, usually significantly above the amount that is ultimately owed.

The figures suggest that an increasing number of over-55s are using their pension freedoms, with some commentators suggesting that this is a result of the cost-of-living crisis.

The HMRC data also revealed a decrease in the number of transfers into qualified recognised overseas pension schemes (Qrops), falling from 3,900 in 2021 to 2022 to 3,250 in 2022 to 2023.

Despite this, the total value of these transfers increased from £517 million to £680 million over the same period.

If you are concerned that you may have paid too much tax on pension withdrawals in the past, please get in touch.

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