The deadline for pensioners who want to call HMRC to opt out of receiving the payment is Friday 18 September, while those who use the online service have until Sunday 20 September. If they don’t opt out, eligible pensioners will be paid the sum – between £100 and £300 (depending on their and their partner’s circumstances) - from November 2026.

If someone has not opted out and their income is over £35,000, the payment will then be recovered through the tax system. To do this, HMRC will either include the payment in the taxpayer’s self assessment tax return, or adjust their tax code. However, it’s important that taxpayers check. Taxpayers submitting paper tax returns are responsible for including the payment on their return.

Scottish pensioners may be eligible for the pension age winter heating payment.

Katherine Ford, ICAEW Tax Technical Manager, said: “The first deadline is 18 September for pensioners in England, Wales and Northern Ireland who wish to opt out of winter fuel payments by phone, if their total income for income tax purposes is more than £35,000.

“Pensioners with incomes over £35,000 can opt out of the payment, which may be simpler than receiving it and then having it recovered through the tax system. It’s also worth noting that pensioners may need to pay back two lots of payments in one year once HMRC begins to recover payments during the year, rather than after it. HMRC has an online tool to check if your income is over this amount and explains how the winter fuel payment will be recovered.

“The deadline for opting out via the HMRC online service is Sunday 20 September. Pensioners in Scotland who wish to opt out of the winter heating payment using online services have until 19 October.”

Once a taxpayer has opted out, they will not receive payments for future years unless they opt back in. This means that, if the person opted out of receiving the payment for winter 2025/26, they will not automatically receive the payment for winter 2026/27, and so do not need to opt out again.

A person who previously opted out and wishes to opt back in to receive the winter payment for 2026/27 must do so by 31 March 2027.

ENDS

Notes to editors:

Please find additional links and more detailed guidance for pensioners wishing to opt out of receiving the winter fuel payment for winter 2026/27. The deadlines are:

• 6pm on 18 September 2026, for pensioners in England, Wales or Northern Ireland who wish to opt out by calling HMRC’s helpline on 0800 731 0160 (see HMRC’s guidance for alternative contact details and a summary of the information HMRC will ask for);
• 11:59pm on 20 September 2026, for pensioners in England, Wales or Northern Ireland who wish to opt out by using the manage your state pension service or by completing the opt out form; and
• midday on 19 October 2026, for pensioners in Scotland who wish to opt out by completing the online form. It is also possible to call Social Security Scotland to opt out (the guidance does not yet specify a deadline for this).