PAYE76070 - PAYE operation: pensioners: P46(DWP)

When a person qualifies for a state retirement or bereavement benefit, the Department for Work and Pensions (DWP) (in Northern Ireland the DSS) sends a form P46(DWP) to the Inland Revenue Pensions Liaison Section (IRPLS) at Newcastle for distribution to the pensioner's primary record. More information about coding bereavement benefits are at PAYE13106.

You may sometimes receive a form P46(DWP) up to four months before a pension is due. However, it is more likely that you will receive them close to the qualifying date or after the pension has become payable.

All forms P46(DWP) produced by the DWP computer are sent out if they show

• A tax office and reference

Or

• A bereavement benefit

Forms are only otherwise sent if they show a pension or benefit exceeding £38 per week.

The form P46(DWP) is in two parts

• Part one gives information about the individual
• Part two is a detachable slip to be completed if the pensioner is to be included in the DWP Uprating Service

If you receive a form P46(DWP) and have no live record, first use ‘Quick search’, see PAYE120010 to trace the present primary source record or ‘Trace and match - individual’, see PAYE120015. Where there is no primary source only a National Insurance interest, a P161 should be issued and the P46(DWP) put on BF for 6 weeks. Contact History should be updated with the action taken and details of the state pension.

Note: If you want to include an individual in the Uprating Service but do not have the P46(DWP)

• Use form P173. Further information about this can be found in subject ‘Form P173’ at PAYE76100