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State Pension Deferrals Fall Sharply as Tax Pressures Grow

Frozen tax thresholds are pushing more pensioners into tax.

Overview

  • Royal London FOI data show 41,938 people claimed previously deferred State Pensions in 2023/24, down more than a fifth from 54,037 the year before.
  • Typical deferrers waited about four years, gaining roughly £50 a week when payments began, but many retirees still miss the full amount due to National Insurance gaps.
  • Deferring boosts income by about 5.8% a year under post‑2016 rules (10.4% for pre‑2016 deferrals), yet experts note break‑even ages often lie in the early 80s and survivor inheritance of the uplift is restricted.
  • HMRC repaid £46.2 million in overpaid tax on pension withdrawals in Q4 2025, reflecting ongoing over‑taxation from emergency 'month one' codes that savers can reclaim via HMRC forms.
  • Simple assessment demands rose to 1.32 million in 2023/24 as fiscal drag widened tax liabilities, and ministers have signalled a 2027 plan to exempt those with only the full new State Pension from income tax, with details still to come.