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HMRC Hands Back £48.7 Million for Overtaxed Pension Lump Sums in April–June

HMRC's 'month 1' treatment of first lump sums inflates deductions, leaving savers to reclaim cash.

Overview

  • New HMRC data show refunds totaled £48.7 million between April 1 and June 30 for overpaid tax on pension withdrawals.
  • Retirement expert Helen Morrissey estimates close to 13,000 refund claims were processed, with average repayments around £3,800.
  • The overcharge typically affects first-time lump-sum withdrawals because PAYE applies a non‑cumulative 'month 1' code that assumes monthly repeats.
  • Savers can reclaim through specific HMRC forms or wait for year-end reconciliation, a process widely described as an administrative headache.
  • Advisers recommend taking a small initial withdrawal and planning cash needs to reduce unexpected tax deductions, with no permanent fix announced.