PAYE76065 - PAYE operation: pensioners: monthly review lists

Lists headed 'Pension Review List' will be produced monthly where

  • The system has been unable to issue a form P161

Or

  • The taxpayer reached pension age in the last calendar month but one, and National Insurance Benefit (NIB) is not in coding

The NOTES ETC space will show for information

  • DOB/SDOB DD/MM/YYYY
  • SA CASE if the SA signal is set

And either of the following reasons

  • P161 NOT ISSUED followed by MCOTP and/or RLS as appropriate

Or

  • T/P IS OVER PENSION AGE BUT NO NIB IN CODING

Reviewing the lists

MCOTP

  • Issue form P161 manually
  • Enter [N] in the P161? Field of Function RI

RLS cases working with Tracing Unit

  • Take no action until a new address is found

Other RLS cases

  • Follow subject 'RLS Correspondence' at PAYE104085

No NIB in coding

  • Follow the guidance in the Action Guide ‘P161 Not Completed’ PAYE76088