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 trace the correct reference. Use ‘Quick search’, see PAYE120010 to trace the present primary source record or ‘Trace and match - individual’ at PAYE120015 |
| 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 contributionsA married woman under State Pension age (SPa) is not entitled to a pension when her husband qualifies for state retirement pensionThe husband’s pension may include a dependant’s addition. This is his income. From 6 April 2010 a customer can no longer claim Adult Dependency Increase. For further information see the Direct Gov website (www.direct.gov.uk) |
| Category B pension | A retirement pension payable by virtue of the late spouse’s contributions to
Or
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| 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 SPa 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 issuedIf the individual 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 madeThe Uprated Award column may show the weekly rate of pension payable from the date of the next pension upratingBoth figures exclude child dependency additions which are exempt from tax |
| Date of entitlement | This is the date on which the pensioner becomes entitled to the first weekly amount of pensionPayments may be made weekly, two weekly, four weekly, quarterly or annually in which case pensioners do not receive the first payment until two, four, thirteen or fifty two weeks after the starting date.Notes: MOP - Method of payment can be
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