The Institute of Chartered Accountants in England and Wales (ICAEW) has warned that pensioners who are planning to decline the 2026/27 winter fuel payment "must take action" in the coming weeks.
The deadline to opt out by phone is Friday 18 September 2026, while those using HMRC's online service have until Sunday 20 September, the accountancy body said.
Eligible recipients who do not submit an opt-out request will automatically receive disbursements ranging between £100 ($135) and £300, scheduled to commence in November 2026.
For individuals with annual incomes exceeding £35,000 who remain enrolled, the financial support will be reclaimed through the taxation system.
HMRC will execute this recovery by modifying the individual's tax code or incorporating the liability into their self-assessment return.
The ICAEW said taxpayers should check their position, adding that people who submit paper tax returns are responsible for ensuring the payment is included on their return.
Under existing administrative rules, an opt-out choice remains active for subsequent years until the claimant formally requests reinstatement.
Consequently, individuals who chose not to receive the allowance for the 2025/26 period do not need to reapply to maintain their opt-out status for 2026/27.
Those wishing to reverse their position and claim the 2026/27 payment have until 31 March 2027 to register their change of status.
Separately, qualifying pensioners in Scotland may be entitled to the pension age winter heating payment.
ICAEW tax technical manager Katherine Ford said: "The first deadline is 18 September for pensioners in England, Wales and Northern Ireland who wish to opt out of winter fuel payments by phone, if their total income for income tax purposes is more than £35,000.
"Pensioners with incomes over £35,000 can opt out of the payment, which may be simpler than receiving it and then having it recovered through the tax system.
"It is also worth noting that pensioners may need to pay back two lots of payments in one year once HMRC begins to recover payments during the year, rather than after it. HMRC has an online tool to check if your income is over this amount and explains how the winter fuel payment will be recovered.
"The deadline for opting out via the HMRC online service is Sunday 20 September. Pensioners in Scotland who wish to opt out of the winter heating payment using online services have until 19 October."
"September deadline looms to opt out of winter fuel payments, ICAEW warns" was originally created and published by The Accountant, a GlobalData owned brand.