HMRC is recovering 2025 Winter Fuel Payments, and Pension Age Winter Heating Payments in Scotland, from taxpayers with total individual income over £35,000.

Payments are being collected through 2026-27 tax codes, unless the taxpayer files a self-assessment tax return. Self-assessment taxpayers must include the payment on their 2025-26 tax return.

Where possible HMRC will include this automatically for online filers, but taxpayers should check and include it themselves if not. Find further information on GOV.UK. 

Taxpayers with expected total individual income over £35,000 can opt out of future payments by contacting DWP's Winter Fuel Payment Centre in England, Wales or Northern Ireland, or Social Security Scotland.