PAYE76089 - PAYE operation: pensioners: P161: occupational pensioners (Action Guide)

If the taxpayer is in receipt of an occupational pension make an E note of the pension reference, the yearly amount and the date it commenced, then follow steps 1 - 11 below, as appropriate. The guide is presented as follows

Occupational pension but no state pension

1. Enter DOB and SDOB where known (if this date is before 06/04/35)
   
   
2. Review liability for CY and CY+1. Withdraw any FRE / PSUB / EXP or TIPS no longer due
   
   
3. Add the essential note `NIB EXPECTED TO START (date)'. Assume this will be at age 65 for a man and 60 for a woman
   
   
4. Enter the case in the State Pensions Review File if your office maintains one

Occupational pension plus further employment

5. Decide where the main office should be
   
   
6. Arrange to transfer / set up records as necessary
   
   
7. Review the coding

Occupational pension plus Jobseeker's Allowance

8. Set up a sub source record for the benefit claim. Use the main source reference
   
   
9. Reduce the main source code to include the estimated taxable benefit receivable
   
   
10. Allocate sufficient allowances at the subs ource to cover the benefit
    
    
11. Issue P6U to the Department for Work and Pensions Office, using Week 1 basis