PAYE76020 - PAYE operation: pensioners: changes to rate of benefit after record uprated

For various reasons the pension payable to an individual may be changed after the National Insurance Benefit (NIB) Uprating has run. This most commonly happens when a pensioner enters hospital.

If you receive a coding objection ask the pensioner to tell you

• The date of the order showing the new rate of pension

And

• The rate of pension payable from that date

When you have the reply

• Amend the coding

And

• Ask the pensioner to tell you about any later change in pension

If the pensioner's reply is insufficient to settle the objection

• Issue a form P173 showing 4 in the Designator box

The Department for Work and Pensions (DWP) will send you a form P46(DWP) marked ‘Copy Record’ in the Notes space. The form shows the weekly rate of pension entitlement

• During the period the present order book is valid

Or

• At the time the last four weekly or quarterly pension payment was made

You should be able to settle the objection from the figures on the Copy Record.

Note: Particulars of pensions for previous years cannot be obtained by Inland Revenue Pension Liaison Section. Where necessary the taxpayer can contact the local DWP (In Northern Ireland the DSS) office.