How to （警官の）巡回区域，受持ち区域 the stealth 税金 （警察の）手入れ，急襲 on 年金 income - that could leave you with a £1,600 罰金

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More than half a million pensioners will be 攻撃する，衝突する with 所得税 法案s for the first time since retiring when the 明言する／公表する 年金 rises by 8.5 per cent on Monday.

And over the next four years, up to 1.6million more pensioners will be 支払う／賃金ing 所得税 as a result of the 政府's stealth 税金 heist, によれば 荒涼とした 公式の／役人 予測（する）s.

The new 明言する／公表する 年金 is rising by £902.20 a year from April 8, under the 政府's '３倍になる lock' 誓約（する）. This 保証（人）s that the 明言する／公表する 年金 will rise by the highest of インフレーション, 行う growth or 2.5 per cent.

税金 罠（にかける）: Over the next four years, up to 1.6 million more 年金 rs will be 支払う／賃金ing 所得税 as a result of the 政府's stealth 税金 heist, によれば 荒涼とした 公式の／役人 予測（する）s

The 十分な new 明言する／公表する 年金 - paid to those who reached 年金 age after 2016 - will be £11,502.40 a year. But this 押し進めるs hundreds of thousands of pensioners closer to the upper 限界 of their personal allowance, which has been frozen at £12,570 until 2028.

As a result, many will become liable to 支払う／賃金 税金 for the very first time. But a catch in the way 税金 is 徴収するd means thousands could be caught out by 延期するd 税金 法案s, 原因（となる）ing 普及した 混乱, 専門家s 警告する.

To help you navigate the 税金 minefield and work out if you will need to 始める，決める money aside, we've asked 年金 and 税金 専門家s to break 負かす／撃墜する what you need to know.

Will I have to 支払う／賃金 税金 on my 明言する／公表する 年金?

Anyone receiving the 十分な flat 率 under the new 明言する／公表する 年金 ― £11,502.40 a year from next week ? will not have to 支払う／賃金 any 税金 on this income.

This is because their income will remain below the personal allowance, which has been frozen at £12,570 until 2028. This is how much you can earn before any 税金 is liable.

However, some people with 遺産／遺物 明言する／公表する 年金s will receive a 明言する／公表する 年金 that is greater than £12,570, in which 事例／患者 they will have to 支払う／賃金 税金 on this money.

This means pensioners will not see the 十分な 増加する and will have to 手渡す 20 pc of it over to the taxman, if their 私的な or workplace 年金 押し進めるs them over the allowance.

Steve Webb, a former 年金s 大臣 and now partner at consultancy LCP, says that HM 歳入 & Customs will never deduct 税金 直接／まっすぐに out of your 明言する／公表する 年金 支払い（額）s.

The onus may be on you to keep money aside from your 明言する／公表する 年金 and 支払う／賃金 税金 at a later date.

The 十分な new 明言する／公表する 年金 will be £11,502.40 a year, which 押し進めるs many pensioners の近くに to the 限界 of their personal 税金 allowance, which has been frozen at £12,570 until 2028

Who will be most 影響する／感情d?

Anyone with a 明言する／公表する 年金 and a small company or 私的な 年金 is the most likely to be dragged into 支払う／賃金ing 税金 for the first time as a result of frozen thresholds, says Mr Webb.

The personal allowance threshold has been frozen since 2021, which means, as of next week, pensioners can make an income of just £1,067.60 a year in 新規加入 to their 十分な 明言する／公表する 年金 before 所得税 kicks in. The 明言する／公表する 年金 will use a 記録，記録的な／記録する 92 pc of their 税金-解放する／自由な allowance.

Ros Altmann, also a former 年金s 大臣, says: 'Most of those tipped into 税金 will be poorer pensioners with little more than their 明言する／公表する 年金 to live on.'

In particular, hundreds of thousands of women who count on their marriage 税金 allowances could be 攻撃する，衝突する with a surprise 法案 next 税金 year.

As many as 750,000 couples of 年金 age use the marriage allowance to 削減（する） their 税金 法案s by 株ing part of their 所得税 allowance.

However, a combination of frozen 税金 thresholds and rising 明言する／公表する 年金s mean that many couples could 直面する 予期しない 需要・要求するs from HM 歳入 & Customs next April because they will no longer be able to 利益 fully from the 税金 break.

The marriage allowance is a 税金 break that 許すs married couples where one spouse is a low earner to 株 their allowances.

If one partner earns at least 10 pc いっそう少なく than the personal allowance ― £11,310 ― and the other is a basic-率 taxpayer, the lower earner can を引き渡す 10 pc of their 未使用の 税金 allowances at no extra cost.

This 保護物，者s a larger 部分 of the couple's income from 税金s.

Until now, anyone receiving the 十分な 明言する／公表する 年金, 現在／一般に £10,600 a year, has been able to use the marriage allowance so long as they have no other 収入s. This is because their 年金 income was more than 10 pc below the personal allowance threshold.

But this will no longer be the 事例／患者 as of next week , meaning that many of the women who have relied on this 税金 break could now 直面する 税金 法案s, because their 収入s will be too の近くに to the allowance.

To make 十分な use of the allowance, your 収入s must be below £11,310. This means many women could find themselves with a 税金 義務／負債, because they have 手渡すd 10 pc of their allowance to their husband who can 利益 but their 明言する／公表する 年金 越えるs 90 pc of the allowance. They would be 税金d on the 量 by which they 越える the allowance.

Many over-65s also 直面する a 税金 on their 貯金 for the first time as rising 利益／興味 率s mean even those with modest nest eggs are dragged over the threshold for 支払う／賃金ing 税金.

現在／一般に, basic-率 taxpayers can earn up to £1,000 利益／興味 each year 税金-解放する／自由な outside of an Isa, higher-率 taxpayers can earn £500 税金-解放する／自由な and 最高の，を越す-率 taxpayers get no allowance. Any 利益／興味 earned above this is 扱う／治療するd as income and may 背負い込む a 税金 法案.

How do pensioners 支払う／賃金 税金?

Any pensioner receiving more than £242 a week will have to 支払う／賃金 税金, but it may not やむを得ず be automatically deducted from their 年金.

The 政府 typically collects 税金 through the 税金 code 適用するd to a 私的な 年金 as it is classed as PAYE income.

This means that as your 明言する／公表する 年金 増加するs, you may begin to receive a little いっそう少なく from your workplace or 私的な 年金. This is because HMRC will never deduct 税金 from your 明言する／公表する 年金, so any 税金 予定 would be 徴収するd on your personal 年金 経由で the PAYE system.

In this 事例／患者, you may not need to do anything as your 税金s should automatically be adjusted.

For those who do not have a personal 年金 and only rely on the 明言する／公表する 年金, the 税金 cannot be easily collected.

手渡す it 支援する! Some people with 遺産／遺物 明言する／公表する 年金s will receive a 年金 greater than £12,570, in which 事例／患者 they will have to 支払う／賃金 税金 on this money

In these 事例／患者s, HMRC will use a system known as 'simple 査定／評価', where 法案s are 問題／発行するd after the end of the 税金 year.

The taxman should send you a letter with the exact 量 of money you need to 支払う／賃金 and bank 詳細（に述べる）s for you to make the 支払い（額）, Mr Webb says. This should 適用する to women using the marriage 税金 allowance with a 法案 to 支払う／賃金.

Many will receive their 税金 法案 the year after they have received their 年金, and so will be 責任がある setting aside money each time they receive their 明言する／公表する 年金.

For example, if your income becomes liable to 税金 for the first time in the 2024-25 税金 year, you will not receive a letter from HMRC until Summer or Autumn in 2025.

You must make the 支払い（額） by January 31 に引き続いて the end of the 税金 year, or within three months of the simple 査定／評価.

支払い（額） must either be made online 経由で your personal 税金 account, by making a bank 移転 or by sending a cheque.

HMRC bases the 計算／見積り for the simple 査定／評価 on （警察などへの）密告，告訴（状） gathered from the Department for Work and 年金s, 雇用者s and other organisations (such as banks and 年金 companies). It is important to check the 人物／姿／数字s on the simple 査定／評価 計算／見積り carefully, によれば the Low Incomes 税金 改革（する） Group, a consultancy.

You can challenge the 量 of 税金 予定 within 60 days of receiving the simple 査定／評価.

If you have more 複雑にするd 税金 事件／事情／状勢s, you may have to とじ込み／提出する a Self-査定／評価 税金 return, によれば Robert Salter, of 主要な 税金 会社／堅い Blick Rothenberg. In this 事例／患者, HMRC will 令状 to you with a letter 通知するing you of this and you will have to fill in the same forms as a self-雇うd 労働者.

What if I don't get a letter?

Hundreds of thousands will be '全く unaware' of any 義務／負債, 警告するs Ms Altmann.

She says: 'They will probably never have filled in a 税金 return in their life. They are then at 危険 of 存在 攻撃する，衝突する with 罰金s and 刑罰，罰則s for not 支払う／賃金ing a tiny 量 of 税金 that they didn't even know about.'

If you do 借りがある 税金 for the first time, HMRC should 令状 to you and tell you 正確に／まさに how much you 借りがある.

But there is a danger that they are unable to get in touch with you. Mr Salter says there is a 危険 you may 行方不明になる the letter if you have not 通知するd HMRC of a 最近の change in 演説（する）／住所. In this 事例／患者, the taxman will be unable to 通知する you of the change in your 税金 status.

Those who fail to 支払う／賃金 their 税金s on time could 直面する (a)自動的な／(n)自動拳銃 刑罰，罰則s 価値（がある） £100 and up to £1,600 in late 支払い（額） and 利益／興味 告発（する），告訴（する）／料金s, he says.

You should keep your 記録，記録的な／記録するs with HMRC up to date so they can 接触する you in the event you need to 支払う／賃金 税金. You can also work out yourself whether you need to 支払う／賃金 税金 by calculating if your income 越えるs the £12,570 personal allowance.

What if I can't afford to 支払う／賃金 税金?

As there is a one-year 延期する between when pensioners receive their 明言する／公表する 年金 and the when the 税金 法案 is 予定, there is a 危険 that many will get caught out by surprise 税金 法案s.

You may be able to 始める，決める up a 支払い（額） 計画（する） with HMRC if you are unable to 支払う／賃金 the 税金 in one go. If you have an 優れた 支払い（額）, or are worried you might 行方不明になる a 未来 支払い（額）, you can call the HMRC Time to 支払う／賃金 helpline on 0300 200 3822 or create an 協定 using your online 政府 Gateway account.

Mr Webb says that HMRC is likely to ask for a 決裂／故障 in your 予算 to see how tight money is.

'They are ありそうもない to 始める，決める up an 協定 if they see you've been on foreign holidays, for example,' he says.

However, the 法案 should only be a few hundred 続けざまに猛撃するs if you are 存在 dragged across the 税金 threshold for the first time.

• Are you worried you could 直面する a 税金 法案? j.耐えるd@dailymail.co.uk