The advice from HMRC is also important for Scots receiving the Pension Age Winter Heating Payment.

The Department for Work and Pensions (DWP) recently confirmed that most of the 9 million pensioner households due the 2025/26 Winter Fuel Payment should have received the lump sum of £100, £200 or £300 in November or December. People over 66 in Scotland should also have received their Pension Age Winter Heating Payment before the new year.

HM Revenue and Customs (HMRC) has shared an update for pensioners with an income over the £35,000 threshold, who received either of the payments.

HMRC said “Customers do not need to include their 2025 Winter Fuel Payment, or Pension Age Winter Heating Payment in Scotland, on their tax return for the 2024 to 2025 tax year as payments received in Autumn 2025 will be recovered in the 2025 to 2026 tax return, due by 31 January 2027.”

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If your income is over £35,000, HMRC will take your Winter Fuel Payment or Pension Age Winter Heating Payment back. This will either be done through the Self Assessment, or a change to your PAYE code.

Anyone not sure if they will need to pay it back before January 31, 2027 can use the online HMRC checking tool on GOV.UK.

Payments are still being issued and any pensioners who think they need to make a claim for the payment have until the end of March to contact DWP for Winter Fuel Payment claims and Social Security Scotland for Pension Age Winter Heating Payments.

Pension Age Winter Heating Payments

Pensioners in England and Wales will receive between £100 and £300 through Winter Fuel Payments, due to be issued by the DWP before the end of March.

Social Security Scotland started issuing Pension Age Winter Heating Payments at the end of November, using data provided by the DWP, and will continue throughout the winter months – until the start of March. Guidance on MYGOV.SCOT has full details on the one-off annual payments.

How much someone receives depends on their age, household living circumstances and residency in the UK during the qualifying week, which ran from September 15 to 21, 2025.

To qualify for either Pension Age Winter Heating Payment or Winter Fuel Payment, people need to have been born before September 22, 1959 with an annual income of £35,000 or below.

Pensioners in residential care could get £101.70 while people aged between 66 and 79 could receive £203.40 while those aged 80 or over could be due £305.10.

A full overview of the eligibility criteria and payment structure can be found on MYGOV.SCOT.

Payments to be issued from November:

People aged over 66 living in residential care will receive £101.70 (visit MYGOV.SCOT for full details)People aged between 66 and 79 will receive £203. 40 (lower rate)People aged 80 and over will receive £305.10 (higher rate)Get the latest Record Money news

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