PAYE76001 - PAYE operation: pensioners: introduction

You may receive notification of a pension from any of the following sources

• An employer
• Trustees of a pension fund
• The Department for Work and Pensions (DWP). In Northern Ireland this is the Department for Social Security (DSS)
• The taxpayer

This section includes the procedures for dealing with each of the above cases.

Notification from a taxpayer

You may receive the first notification of a pension from a taxpayer on, for example

• A P161
• A Self Assessment return
• A claim for repayment
• Form P91 if the pensioner takes up further employment

Note: It is important that you deal with pensioner cases promptly at all times to limit the amount of underpayment arising and to avoid any unnecessary worry for the pensioner.