PAYE76080 - PAYE operation: pensioners: P160

A form P160 is used to notify HMRC that an employer is paying an occupational pension to a former employee.

On receipt of a P160 where there is a COP record you need to

Use Function MA to move the record to the pension reference
Set OCPN signal
Use Function RI to issue P161 or P161(W)
Make an ENOTE of the annual rate of pension and date P161 or P161(W) was issued
Scrap the P160
On return of the P161 / P161(W) follow the instructions given in ‘P161: occupational pensioner (Action Guide)’ at PAYE76089

On receipt of a P160 where there is no COP record you need to

Create a Main source record using Function MS (Class 2)
Set OCPN signal
Review Clearance Summary (CS) following the instructions in ‘Further action after using function MS (Action Guide)’ at PAYE60047
Update Function MR with previous employment leaving details
Use Function RI to issue P161 or P161(W)
Make an ENOTE of the annual rate of pension and date P161 or P161(W) was issued
Scrap the P160
On return of the P161 / P161(W) follow the instructions given in ‘P161: occupational pensioner (Action Guide)’ at PAYE76089

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