PAYE76075 - PAYE operation: pensioners: P46(DWP) details
The following tells you what details are shown on form
P46(DWP)
| Entry on form | Meaning / action |
| Office No and Tax Reference No | Three digit office numeral followed by employer reference. In some instances the UTR is shown in error and you should use Function TI to trace the correct reference |
| National Insurance Number | The National Insurance Number for the named pensioner is shown. The spouse’s National Insurance Number may also be shown |
| Pensioner's Name | The pensioner’s forename(s) and surname are shown |
| Pensioner's Address | This should be the most recent private address. Amend the record if necessary |
| Nature of benefit | This will show the different types of benefit |
| Category A pension | A retirement pension
payable to a man or woman by virtue of their own contributions
A married woman under 60 is not entitled to a pension when her husband qualifies for state retirement pension The husband’s pension may include a dependant’s addition. This is his income |
| Category B pension | A retirement pension
payable by virtue of the late spouse’s contributions to
|
| Category BL pension | The basic lower rate of retirement pension payable to a married or separated woman by virtue of her husband’s contributions. It is her income |
| Category ABL pension | A retirement pension payable to a married woman. It is part Category A and part Category BL. It is her income |
| Widow's benefit | This includes widow’s pension and widowed mother’s allowance. A widow reaching 60 generally changes to a Category B pension but you will not receive a P46(DWP) to tell you this |
| Non contributory retirement pension | This is payable to a person who has not paid contributions |
| Type of award | This is shown as FINAL or
INITIAL. For INITIAL awards the Department for Work and Pensions
(DWP) are making further enquiries to determine the rate of the
final award. No further form P46(DWP) is issued
If the taxpayer gives you different figures of pension afterwards, accept these figures |
| Total pension payable | The first column shows
the weekly rate of pension payable at the date the award is made
The Uprated Award column may show the weekly rate of pension payable from the date of the next pension uprating Both figures exclude child dependency additions which are exempt from tax |
| Date of first payment | This is the date on which
the pensioner becomes entitled to the first weekly amount of
pension
Payments may be made four weekly or quarterly, in which case pensioners do not receive the first payment until four or thirteen weeks after the starting date. Notes: MOP - Method of payment can be
RSC - Record state code which is shown as
When COPY RECORD is printed out an eleven digit reference may appear. Ignore this, it is part of DWP processing |
