TaxSimba — Winter Fuel Payment and Your 2025/26 Self Assessment Return
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
Record the Winter Fuel Payment, the relevant year and the recovery information HMRC provides. If preparing a return, check that the correct-year treatment is used. A payment appearing in the bank does not itself show whether recovery occurs through PAYE or another route.

DECISION TO RESOLVE
Which year and HMRC recovery method apply to this particular payment?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Collect the payment notice and amount.
Notes: ______________________________

2. Identify the relevant winter and tax year.
Notes: ______________________________

3. Gather complete income records.
Notes: ______________________________

4. Compare HMRC pre-filled and coding information.
Notes: ______________________________

5. Resolve any duplicate or incorrect recovery entry.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/winter-fuel-payment-self-assessment-2025-26
Check the current guide and official sources before relying on a deadline or process.

REVIEW CHECK
 The charge covers Scotland’s Pension Age Winter Heating Payment as well as Winter Fuel Payment. Identify the payment actually received, the relevant tax year and HMRC’s recovery route rather than treating different payment names as different tax outcomes. 
https://www.gov.uk/government/publications/income-tax-charge-on-winter-fuel-payments/winter-fuel-payments-charge