The WFP/PAWHP is tax-free for those with a total income not exceeding £35,000 per tax year.
If your total income exceeds this amount, you'll be subject to a charge if you elected for these payments - instructions on how to declare them can be found below:
1) If you don't already have a 'Pensions & Benefits (SA100 & SA101)' page, click '+ NEW PAGE' on the left hand side to add it.
2) Click '+INCOME' on the right hand side once you're on the 'Pensions & Benefits (SA100 & SA101)' page.
3) Opt for the 'Winter Fuel Payment (WFP) and Pension Age Winter Heating Payment (PAWHP)' category.
4) Enter the amount you need to declare and then click 'SAVE' in the bottom right.
