Tax worries - elderly mum with dementia

[Cocteautriplet]

Ive been doing a bit of finance stuff for my mum and I think that she might have to pay some back tax on her income I feel awful for not having been more on top of it since she was diagnosed with Alzheimer’s and dementia last year … can anyone advise me?

My dad died 5 years ago leaving my mum to inherit his private pension. This is a net sum of £16,500 per annum and is taxed at source.
in addition she receives £9000 a year from her state pension. This combined income takes her over the personal allowance of £12,570 so am I right in thinking she should be paying 20% tax on her state pension?

The tax is levied on the total income - her total income is circa £25,500 - she is taxed on this amount but the state pension per se is not taxed (at the moment) as it falls below the personal allowance.
I am in a similar situation in that my state pension absorbed all my tax free allowance being about £12k pa. My annuity of £5K per annum was taxed at source to collect the tax due on the TOTAL £17k income

No need to worry until her SP outstrips the personal allowance.

Hi , your mum should be paying about £215.50 per month tax, which should be deducted from her private pension (as per the previous poster). How much is being deducted?

No, I think all the tax that is due is taken from the private pension. The state pension is left intact. That's what happens with my mum's.

Bless you all! I was so worried about it. Thanks for putting my mind at rest! ❤️

Have you checked the amount of tax being taken from the private pension? It may still be wrong. It would be good if you could find the paye coding notice that HMRC send each year to check that the right amount of state pension has been adjusted in it.

@Cocteautriplet I looked at my mum's paperwork. It's worked out by the tax code - letter from HMRC shows the calculation "Personal Allowance of £12,570 minus State Pension [£xxx] = £yyy. £yyy is your tax code".

I assume the tax code is passed to the pension company each year and they tax everything above the sum shown on the tax code at 20%.