I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Thankyou. As my state pension will be enhanced to £9028 and my biggest pension will be less than £12000 pa, I assume that from your scenairo that any balance would be deducted from another pension. Therefore pension 1 would be tax free and pension 2 would have deucted the balance and then all taxed at basic rate.