PAYE76091 - PAYE operation: pensioners: P161: state retirement pension only (Action Guide)


When considering the action to take for these cases, follow steps 1 - 4 below.

No likelihood of future employment or liability

  1. Work out the liability for the year of retirement
  2. Make any repayment due
  3. File the P46(DWP) with the papers. Do not complete the P46(DWP)(Slip) as there is no continuing liability

Continuing liability and no PAYE source to code NIB

  1. Set up the case in self assessment

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