HMRC clarifies tax rules for state pension after taxpayer’s query. State pension not taxed at source; tax code adjusted to collect tax due. Individuals can claim state pension at 66, with option to defer. HMRC to calculate new tax code after receiving info from DWP. State pension age set to rise gradually to 67 by 2028 and potentially to 68 by 2046. Government to review state pension age within first two years of current Parliament.