I am currently preparing to pay the tax on the gain on my UK pension from 2000 (when I arrived in NZ) to 2010 (when I transferred the pension to NZ).

I am proposing to apply the '15% rule', ie pay tax based on 15% of the amount transferred. According to the IRD's guides about this, I can declare this income in either my 2013/14 or 2014/15 income tax return.

In 2013/14 I was out of work so ended up receiving around a $4,700 Working for Families payment at the end of the year. Does anyone know - if I include this income in my 2013/14 income tax return (box 17B), would this result in the WFF I have previously received being reassessed,and therefore potentially (depending on the amounts involved) having to be repaid?

Thanks