HM Revenue and Customs treat your pension as ‘earned income’. This means we must deduct Income Tax from any pension payments we make to you, as instructed by the Tax Office.

When you retire and your pension comes into payment you will be allocated a BR (basic rate) tax code until we receive an automated tax update from HMRC.

When we receive your Tax Code from HMRC we will refund any overpayment of tax or collect any arrears of tax due.

For further detail regarding how your Tax Code is determined please refer to the HM Revenue and Customs website

Contacting HM Revenue and Customs

The HM Revenue and Customs Tax Office determines your Tax Code, rather than the Avon Pension Fund. If you want to query the Tax Code that has been applied to your pension please contact HM Revenue and Customs

You will need to tell them:

  • your National Insurance number
  • your pension payroll number
  • the Avon Pension Fund reference, which is: 070 EXA 100P

Contacting HM Revenue and Customs for PAYE queries and Self-Assessment

Find details on how to contact HM Revenue and Customs at HM Revenue and Customs - Income Tax: general enquiries

Or, you can write to HM Revenue and Customs at this address:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

Telephone: 0300 200 3300

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