Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.

Pensions: provisions in Part II of the Child Support Pensions and Social Security Bill (Bill 9 of 1999/2000). House of Commons Library Research Paper 99/109.
Pensions: provisions in part II of the Child Support Pensions and Social Security Bill (Bill 9 1999/2000) (176 KB , PDF)
Pensions: provisions in Part II of the Child Support Pensions and Social Security Bill (Bill 9 of 1999/2000). House of Commons Library Research Paper 99/109.
Pensions: provisions in part II of the Child Support Pensions and Social Security Bill (Bill 9 1999/2000) (176 KB , PDF)
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
The paper discusses pensions auto-enrolment, its introduction, the impact it has had, and the potential for future reform.
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.