Taxation of State Pensions

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Dear HM Revenue & Customs,
Taxation was on an entitlement basis until 1989 when the system was changedto a receipts basis except for State Pensions and Social Security Benefits. A note sent to the Financial Secretary to justify the 'status quo' in the lattercae included "moving to a receipts basis would be (very ostlt) in resouce terms without making any significant difference , over the whole period of entitlement, to the actual liability.' The note also suggested @ it may be necessary to take the opportunity to put the matter of the present basis of assessment beyond doubt.' If refeence is made to the Pension Service leaflet BR2189 it states that the first payment (in the new Financial Year) could be made up of up to 3 weeks at the old amount and 1 week at the ne amountif paid every 4 weeks, and 11 weeks at the old amount and 2 weeks at the new amount. Substituting my 2009 pension this gives losses of £26-64 and £97-68 respectively. Are these amounts cosidered to be within acceptable parameters as the cycles are 20 plus years and over 70 years for the 13 week method?
Yours faithfully,
G S Parmenter

HM Revenue and Customs

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HM Revenue and Customs

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Dear Mr Parmenter

Please find the response to your recent Freedom of Information request
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HMRC

Freedom of Information Team

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not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.

This e-mail may have been intercepted and its information altered.

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Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.