PAYE76088 - PAYE operation: pensioners: P161 not completed (Action Guide)

If a taxpayer fails to complete form P161 or supply the necessary details about any state retirement pension follow steps 1 - 8 below, as appropriate. The guide is presented as follows

The taxpayer is male and 65 or over, or female and 60 or over

1. Code out the state retirement pension from details on the P46(DWP). If you have not received a form P46(DWP), assume that the basic flat rate is paid at age 65 for a man or 60 for a woman
   
2. Remove any FRE / PSUB / EXP or TIPS no longer due
   
3. Make any reductions in coding necessary on a Week 1 / Month 1 basis but do not increase coding or repay any tax until you receive a completed form P161 or tax return

The taxpayer is male and less than 65 or female and less than 60

4. Enter the case in the State Pensions Review file, if your office maintains one
   
5. Add an essential note to the record, NIB EXPECTED TO START (using the date when aged 65 if a man or 60 if a woman)

The date of birth is not known

6. Assume the taxpayer secured the basic flat rate state retirement pension from the date the occupational pension started and code this out
   
7. Remove any FRE / PSUB / EXP or TIPS no longer due

Form P161 not completed: P46(DWP) received

8. Where you later receive a form P46(DWP)