In future, HMRC will claw back the average £200 payment for pensioners with total income over £35,000 through PAYE tax codes unless the individuals file a self assessment tax return. Based on HMRC figures, around one in five pensioners has income over £35,000.

The payment will effectively be treated as an income tax charge, although the government says ‘the winter payments themselves are not being made taxable’. 

However, for pensioners it will feel like a major inconvenience and an additional tax charge which will inevitably cause confusion among a vulnerable, elderly population, many of whom may not be totally digitally experienced.