Winter Fuel Payment clawback 2026–2027: who repays up to £300 and key dates

The HMRC Winter Fuel Payment clawback applies only to pensioners whose total income is over £35,000, and the most anyone can be asked to repay for winter 2026 to 2027 is £300. If your income is below that line, GOV.UK guidance says nothing about a charge. If it is above, you will still be paid, but HMRC will take the money back.

For winter 2026 to 2027, it is already too late to opt out. The practical job for higher-income pensioners is to understand how and when the money will be collected, and to decide from 21 December 2026 whether to opt out of the 2027 to 2028 payment.

The short answer: who has to pay the Winter Fuel Payment back

According to GOV.UK, anyone born on or before 27 June 1960 could get between £100 and £300 to help with heating bills for winter 2026 to 2027. Most eligible people are paid automatically, with a letter in October or November setting out the amount. Most payments are due in November or December 2026.

The clawback rule is simple on paper. GOV.UK says: “If your total income is over £35,000, HMRC will take your Winter Fuel Payment back.” Your partner’s income does not count towards your total, so a couple in which one person has income over the line and the other does not are treated separately.

The Department for Work and Pensions (DWP) has also made clear that this applies even if you do nothing. In its words, “If you do not opt out and your total income is over £35,000, you’ll receive the Winter Fuel Payment but HMRC will take it back.” The money arrives, and the repayment follows through the tax system.

How Winter Fuel Payment clawback works through your tax code

GOV.UK says HMRC will usually collect what you owe through your tax code. That means the tax taken from your wages, salary or pension rises. If HMRC changes your code, it says it will contact you by email or post. If it cannot collect the full amount within the tax year, it will send a tax calculation letter.

If you complete a Self Assessment tax return, the route is different. You pay through your tax bill instead, and you must include the Winter Fuel Payment on your return each year you receive it. If you file online, HMRC will usually include the amount automatically, and it will appear as the “Winter Fuel Payment charge” within your tax calculation.

People who use Making Tax Digital for Income Tax should note one point. GOV.UK says you cannot pay the money back when you submit your return through compatible software. After you file, HMRC will write to confirm how much you owe and how and when to pay using its online payment services. The guidance says you should wait for that letter before trying to pay.

To check whether you are over the threshold, GOV.UK points to an online checker. You will need the total income you expect to receive in the tax year, before any deductions.

What you could be paid, and so what could be taken back

The amount depends on when you were born and your circumstances during the qualifying week, which runs from 21 to 27 September 2026. The table below shows the amounts GOV.UK lists for people who live alone, or whose housemates are not eligible, and for people in care homes.

Other cases are more varied. If you live with another eligible person and receive none of those benefits, GOV.UK lists payments of £100, £150 or £200 depending on both your birth dates. Couples who jointly claim a qualifying benefit get one payment of £200 if both were born between 28 September 1946 and 27 June 1960, or £300 if one or both were born before 28 September 1946.

The £300 in the headline is therefore the ceiling, not the typical sum. Someone born in the 1950s and living alone would be looking at £200. People in Scotland cannot get a Winter Fuel Payment at all, though GOV.UK says they might be eligible for Pension Age Winter Heating payment.

Worked example: what the repayment looks like month to month

Take a pensioner who lives alone, was born in 1955 and has a total income of £38,000. They are paid £200 in the winter, but because they are over £35,000 HMRC will take it back. Spread evenly over twelve months, £200 comes to about £16.67 a month. That is simple division on our part, but it matches the “approximately £17 per month” HMRC says deductions will settle at from the 2028 to 2029 tax year.

The first years are heavier. HMRC says it will collect two payments through the tax code at the same time while it catches up. Its own example reads: “If HMRC is already collecting your 2025 payment, your tax code will change in January 2027 to start collecting your 2026 payment. You will pay approximately £30 to £33 more tax each month if your Winter Fuel Payment is £200 in both years.”

HMRC told Birmingham Live the monthly deductions will “temporarily rise” because, in the 2027 to 2028 tax year, it will be recovering payments for both the 2026 and 2027 winters. It described this as supporting “the transition to in-year recovery of payments, in line with normal PAYE practice”. For a higher-income pensioner on a fixed monthly budget, a rise of £30 to £33 is worth planning for before January 2027.

Key dates for the clawback and opting out

The timetable runs across two tax years, and several of the dates fall within the next few months. The qualifying week was 21 to 27 September 2026, and letters should arrive in October or November. Most payments are then made in November or December 2026.

On 21 December 2026, opting out of the 2027 to 2028 payment opens. In January 2027, HMRC says it will change tax codes for people it is already collecting from, to start collecting the 2026 payment. Before 31 March 2027, anyone who has opted out and wants to be paid for winter 2026 to 2027 must have contacted the Winter Fuel Payment Centre to opt back in.

In April 2027, HMRC says it will change the tax code again. If you have not opted out, it will keep collecting the 2026 payment and begin collecting the 2027 payment in advance. From the 2028 to 2029 tax year, deductions are expected to fall to about £17 a month for a £200 payment.

GOV.UK also advises people to be wary of unexpected calls, emails or messages claiming to be from a government service. A message asking for bank details or passwords could be a scam and should be reported.

Your questions answered

How do I repay winter fuel allowance?

The payment is officially called the Winter Fuel Payment, and most people do not send money to HMRC themselves. GOV.UK says HMRC will usually collect through your tax code, which raises the tax taken from your pay or pension. If you complete Self Assessment, it is added to your tax bill instead.

If you use Making Tax Digital software, wait for HMRC to write to you after you file. The letter will say how much to pay and how. GOV.UK says you should not try to pay before then.

Do pensioners pay tax on Winter Fuel Payments?

The GOV.UK guidance describes a clawback, not a general tax on the payment. HMRC takes the money back only if your total income is over £35,000, and your partner’s income is not counted. The guidance also says any money you get will not affect your other benefits.

The sources we reviewed do not set out how the payment is treated beyond that, so use the official income checker if you are near the line.

Can I still opt out this year?

No. GOV.UK says you can no longer opt out of the Winter Fuel Payment for 2026 to 2027. You can opt out of the 2027 to 2028 payment from 21 December 2026.

What if I opted out and have changed my mind?

You can opt in again by contacting the Winter Fuel Payment Centre. To get a payment for winter 2026 to 2027 you must do so before 31 March 2027. You will need your name, address, date of birth and National Insurance number. The helpline is 0800 731 0160, open Monday to Friday, 8am to 6pm, or you can write to Winter Fuel Payment Centre, Mail Handling Site A, Wolverhampton, WV98 1LR.

What happens if the person who received the payment has died?

GOV.UK says that if the person who died received a Winter Fuel Payment and their income was over £35,000, the payment is usually paid back when you settle their estate. The guidance points to separate advice on settling debts and taxes for someone who has died.