Muriel receives the Basic State Pension, and the State Second Pension (S2P). Which of her State Pensions, if any, only increase each year in line with increases in the CPI?

Celia’s husband died in April 2018 having paid National Insurance Contributions for his entire working life. However, Celia is not entitled to the Bereavement Support Payment because she is:

Individuals affected by the change to the new State Pension have more time to pay Class 3 National Insurance Contributions. These extended time limits apply to those who:

Gail receives a Basic State Pension of £125.95 per week and has savings of £17,650. For the purposes of the State Pension Credit, she will be deemed to have a weekly income of:

Individuals who paid Class 3A National Insurance Contributions will receive a higher level of:

Nathan’s foundation amount for the new State Pension has been calculated as £195 per week. This is MOST likely to be because he is aged:

Bruce, who is 66, is employed on a salary of £16,000 p.He is also in receipt of his State Pension. What is the tax treatment of his State Pension?

Gordon reached his State Pension Age in November 2015. He started working in 1966 and was employed until 1998. In 1998 he set up his own business on a self-employed basis and was self-employed until he retired in November 2015. He has never been contracted out. Which of the additional State Pensions is Gordon receiving?

Nigel reached his State Pension Age on 1 June 2018 and decided to defer his State Pension. What is the minimum period of deferral and what options, if any, will he have in how he takes his deferred State Pension?

James, aged 64, receives £80 per week from his part-time job plus a scheme pension of £50 per week. He has savings of £6,000 in his bank account. For the purposes of the State Pension Credit, James will be deemed to have a weekly income of:

Maddie, aged 35, is employePayment of which Class or Classes of National Insurance Contributions will accumulate an entitlement to the new State Pension?

Bill receives the full Basic State Pension plus a private pension of £4,500. What is the tax treatment of Bill’s Basic State Pension?

Victor will reach his State Pension Age in March 2019. His State Pension will consist of the full new State Pension plus a protected payment. How will Victor’s State Pension increase in payment?

How does the Additional State Pension income purchased by making the Class 3A National Insurance Contributions increase in payment?

Joe reached his State Pension Age in May 2015 and started to receive his State Pension. In May 2018 he decides to defer his State Pension and plans to take the deferred payments as a higher weekly income. What is the minimum period of deferral and by what rate will his State Pension be increased?

Grace, who is 67, has no earned, savings or dividend income. She deferred her State Pension when she reached her State Pension Age and has now decided to take her deferred entitlement of £28,000 (gross) as a lump sum. What rate (or rates) of income tax, if any, will be payable on this lump sum?

On 1 October 2014 Rory deferred his full Basic State Pension (BSP) of £113.10 per week. He decides to draw it as an increased pension on 1 October 2018 when the BSP is £125.95 per week. What ADDITIONAL weekly pension (before tax) will he receive?

The State Pension Age will be age 67 for both men and women by:

Hazel reached her State Pension Age in March 2016 having made 22 years of Class 1 National Insurance Contributions. As a result, in 2018/19, she can expect to receive a weekly Basic State Pension of:

Laura reached her State Pension Age in August 2015 and deferred her State Pension. She wishes to take it after exactly three years in August 2018. She has opted to take the deferred amount as an additional income. Her State Pension entitlement in August 2018 (before any extra is added in respect of the deferment) is £140 per week. How much State Pension income will Laura receive per week?

Jayne aged 43 was widowed when her husband Brian died recently at the age of 48. She has a son aged 18 who recently started his first job and still lives with her. Jayne is eligible for the Bereavement Support Payment and will receive an initial payment of:

Robert reached his State Pension Age in July 2015 and he was never contracted out. He started employment in 1967 and remained with his employer until 1976. He then worked on a self-employed basis until May 2002 when he became employed again. He remained employed until he retired in July 2015. Robert’s State Pension entitlement is made up of the Basic State Pension plus:

Prior to 6 April 2016 Ethan had never been contracted out of the Additional State Pension. On 5 April 2016 his foundation amount was calculated based on 18 qualifying years of National Insurance Contributions. Ignoring any protected payment, Ethan’s starting amount is:

Henry died recently, aged 69. He was in receipt of the State Second Pension (S2P). What is the MAXIMUM percentage of his S2P that his widow can inherit?