I think what the Government are trying to do is simplify, but as usual their presentation is muddled.

Many BBC pensioners over 65 have incomes from more than the two sources of their BBC and State pension. However small( or moderate)--it is very likely that these third or even fourth elements are paid gross or are net and possibly reclaimable.

It is absolutely disgraceful that just because a pensioner has a very modest amount of gross taxable or reclaimable income they should be faced with the appalling complexities and accounting costs of tax form compilation.

For a start-It might be an idea if the National Insurance office talks "simplicity"to the Government Pensions dept and when they have a got a process together they then engage  with the Inland Revenue. At the moment none of these three huge bureaucratic parties have the slightest idea of anything other than non collaborative self preservation.