Elderly client's Attorney has appointed me to complete the SA Returns.
It turns out that an occupational pension of some £40kper annum has not been paid to the client for the last two years because the bank account was changed and the pension provider was not notified of that change.
The pension company are paying all the arrears this month from which they will deduct Paye which will be based on the current months tax code.
Could someone advise on what figures for the pension do I put on the tax returns for the last two years? If I put the gross figures on as the client was due to receive the pension I cannot show any Paye as none has been deducted in the past two years.
Any observations gratefully received!