A couple of useful items have recently been added to the Low Incomes Tax Reform Group website.
One is a quick quiz relating to the operation of PAYE and the second looks at the taxation of state pension lump sums (i.e. where someone with a state pension age prior to 6 April 2016 defers their state pension and chooses the lump sum payment). The lump sum is taxed in a very particular way but there can be pitfalls due to the interaction with the marriage allowance, personal savings allowance and dividend allowance.
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