PAYE76071 - PAYE operation: pensioners: P46(DWP) (Action Guide)
On receipt of a form P46(DWP) follow steps 1 - 10 below.
- Make an essential note (ENOTE) showing
- The date the pension commences
- The weekly amount
- Code out NIB for CY+1 (
Non – Lean Offices only)
- Issue a form P161 if appropriate and note the action on ENOTES
- Put the form P46(DWP) on BF until the pension becomes due
- At the BF review date
- If the record is held in your area
- Update the code to reflect the pension and any age related allowances if the completed form P161 has been received or you have been given the necessary information to be able to calculate the age related allowances
- Check signals and update as necessary
- If the record has moved
- Prepare a freehand eForm and title it ‘ Priority NIB coding’
- Send the eForm to the new owning office
- Tell the new office to code NIB in accordance with the information shown on ENOTES
- Include on the eForm all other relevant information from the form(s)
- Tell the new office to check all the relevant signals
- Remind the new office to make an ENOTE of all appropriate information using P46(DWP) SEES Notes paster
- Complete the form P46(DWP)(Slip) with the following details
where it is clear there is continuing liability to tax for the year
in which the pension is awarded and the next year
- New tax reference number
- Enter the office number, using leading zeros if necessary, to complete all three spaces. For example 021
- Enter, from the left, the latest tax reference on the record. Use a hyphen to show any division of the reference. Leave any unused spaces blank
- Pensioners full name, in capital letters
- National Insurance number
- Detach and send the form P46(DWP)(Slip) to HMRC Pension Liaison
Services (IRPLS) in Newcastle
- Make an ENOTE of all the appropriate information using P46(DWP)
SEES Notes paster
- Should SEES Notes paster
not be available an Enote should be made with all
appropriate details from the P46(DWP)
- Destroy the P46(DWP)
