PAYE63046 - employment maintenance: filing online: employers: pension printouts produced as EMO (Action Guide)


To deal with pension printouts produced on Early Morning Output (EMO) you should follow steps 1 - 13 below. The Guide is presented as follows

Pension notification received where pension is more than £1000Steps 1 - 3
Pension notification received but the record already noted OCCPENSteps 4 - 8
Pension notification received and RLS signal is setSteps 9 - 11
Pension notification received and MCOPT signal is setSteps 12 - 13


For details of how to access any of the COP functions use the [Index of Functions] button on the left of the screen.

Pension notification received where pension is more than £1000

  1. Use Function CD to review the coding record and if appropriate
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer
  1. Send E-Form to the office responsible for the sub source record to
  • Advise them that you hold main source record

And

  • Provide them with coding instructions if appropriate
  1. Use Function NO to make an Essential Note (Enote) of
  • The sub source office and employer reference

Pension notification received but the record already noted OCCPEN

  1. Use Function TD to check the pension number
  2. If the record does not have a pension number or the pension number is the same as the one on the printout
  • Telephone the pension provider to find out if two pensions are being paid
  1. If only one pension is being paid
  • Use Function MR to insert / amend the pension number

And then

  • Destroy the printout
  1. If more than one pension is being paid
  • Use Function MS (Class3) to create a new sub source record
  • Use Function CD to
  • Code Basic Rate on a Week1 / Month1 basis
  • Issue form P2 to the taxpayer
  • Issue form P6 to the employer
  1. Use
  • Function TD to view the main source record
  • Function TA to set the SUB signal
  • Function NO to make an Essential Note (Enote) of the sub source office and employer reference

Pension notification received and RLS signal is set

  1. If the RLS signal is set
  • Use Function TA to check the address details to see if the RLS signal is correctly set
  1. If the RLS signal is correctly set
  • Destroy the printout
  1. If the RLS signal is not correctly set
  • Use Function TA to amend the address details and unset the RLS signal

Pension notification received and MCOPT signal is set

  1. Use Function TD to check the details
  2. Issue form P161 or a P161W if the New Widow indicator is set

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