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 main source office.

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 taxpayer
• 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 TBS Function FIND TAXPAYER and then COP Function TI to trace the present main source record. Should this fail, pass the form P46(DWP) to the private address office for tracing.

Note: Further guidance on using the search facilities can be found in section ‘ Finding A Taxpayer Record’ at PAYE102000 onwards.

Where TBS / TI shows no record and the form reaches the private address office, that office should issue a form P161 and follow the guidance in subject ‘What To Do In Year Pension First Received’ at PAYE76175.

Note: If you want to include a taxpayer 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