Winter Fuel Payments - Landlords Financial | Landlords Bookkeeping Accountants
Individuals born on or before 27 June 1960 may, depending on their income, receive help with their heating bills for the winter of 2026/27 in the form of a Winter Fuel Payment of between £100 and £300. The amount which a person will receive depends on their date of birth and their circumstances in the qualifying week (21–27 September 2026). Payments will normally be made in November or December 2026 and people who are eligible should receive a letter in October or November 2026 telling them how much they will get.
The Winter Fuel Payment is not available to individuals whose total income is more than £35,000 for the tax year. There is no taper – it is an all or nothing payment.
Individuals with income of more than £35,000 had the option of opting out of receiving the Winter Fuel Payment, but this had to be done by 20 September 2026. Where an individual has not opted out, they will receive the payment, but if their total income for 2026/27 is more than £35,000, HMRC will take it back. This will normally be done by changing the individual’s tax code but can be collected through Self-Assessment where they complete a Self-Assessment tax return.
Where the payments are clawed back through the tax code, HMRC have recently announced that they start collecting the payments for 2026/27 from January 2027 rather than from April 2027 as previously announced. Individuals affected may find that for the last few months of the 2026/27 tax year, they are paying back Winter Fuel Payments for both 2025/26 and 2026/27.
Where the Winter Fuel Payment is repaid through Self-Assessment, the payment should be included in the return for the year in which it is received, so that payments received for winter 2026/27 should be included in the 2026/27 tax return, which must be filed online by 31 January 2028. The payments will usually be pre-populated in the return. However, it is prudent to check that the figures are correct.
Winter Fuel Payments - Landlords Financial | Landlords Bookkeeping Accountants
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