PAYE76095 - PAYE operation: pensioners: P161 and P161(W): automatic issue
During the last week of each month, forms P161 are issued automatically by the system where the system has identified that a form P161 is required.
The State Pension age for women is between age 60 and 65. For men it is age 65. From 6 April 2020, the State Pension age for women will be 65. The change in State Pension age for women will be made gradually over a 10 year period from 2010 to 2020.
The system will identify potential records and issue a P161 where
- An individual will reach age 65 in the calendar month after next
Or
- A woman born on or before 05 April 1955 reaches the state pension age in the next calendar month after next (the table below shows the relevant state pension age)
The following table gives the state pension date for women based on their date of birth.
Revised Pension Ages for Women
| Date of Birth | Pensionable Age (in years / months) | Pension Date |
| 06/04/50 to 05/05/50 | 60.1 - 60.0 | 06/05/2010 |
| 06/05/50 to 05/06/50 | 60.2 - 60.1 | 06/07/2010 |
| 06/06/50 to 05/07/50 | 60.3 - 60.2 | 06/09/2010 |
| 06/07/50 to 05/08/50 | 60.4 - 60.3 | 06/11/2010 |
| 06/08/50 to 05/09/50 | 60.5 - 60.4 | 06/01/2011 |
| 06/09/50 to 05/10/50 | 60.6 - 60.5 | 06/03/2011 |
| 06/10/50 to 05/11/50 | 60.7 - 60.6 | 06/05/2011 |
| 06/11/50 to 05/12/50 | 60.8 - 60.7 | 06/07/2011 |
| 06/12/50 to 05/01/51 | 60.9 - 60.8 | 06/09/2011 |
| 06/01/51 to 05/02/51 | 60.10 - 60.9 | 06/11/2011 |
| 06/02/51 to 05/03/51 | 60.11 - 60.10 | 06/01/2012 |
| 06/03/51 to 05/04/51 | 61.0 - 60.11 | 06/03/2012 |
| 06/04/51 to 05/05/51 | 61.1 - 61.0 | 06/05/2012 |
| 06/05/51 to 05/06/51 | 61.2 - 61.1 | 06/07/2012 |
| 06/06/51 to 05/07/51 | 61.3 - 61.2 | 06/09/2012 |
| 06/07/51 to 05/08/51 | 61.4 - 61.3 | 06/11/2012 |
| 06/08/51 to 05/09/51 | 61.5 - 61.4 | 06/01/2013 |
| 06/09/51 to 05/10/51 | 61.6 - 61.5 | 06/03/2013 |
| 06/10/51 to 05/11/51 | 61.7 - 61.6 | 06/05/2013 |
| 06/11/51 to 05/12/51 | 61.8 - 61.7 | 06/07/2013 |
| 06/12/51 to 05/01/52 | 61.9 - 61.8 | 06/09/2013 |
| 06/01/52 to 05/02/52 | 61.10 - 61.9 | 06/11/2013 |
| 06/02/52 to 05/03/52 | 61.11 - 61.10 | 06/01/2014 |
| 06/03/52 to 05/04/52 | 62.0 - 61.11 | 06/03/2014 |
| 06/04/52 to 05/05/52 | 62.1 - 62.0 | 06/05/2014 |
| 06/05/52 to 05/06/52 | 62.2 - 62.1 | 06/07/2014 |
| 06/06/52 to 05/07/52 | 62.3 - 62.2 | 06/09/2014 |
| 06/07/52 to 05/08/52 | 62.4 - 62.3 | 06/11/2014 |
| 06/08/52 to 05/09/52 | 62.5 - 62.4 | 06/01/2015 |
| 06/09/52 to 05/10/52 | 62.6 - 62.5 | 06/03/2015 |
| 06/10/52 to 05/11/52 | 62.7 - 62.6 | 06/05/2015 |
| 06/11/52 to 05/12/52 | 62.8 - 62.7 | 06/07/2015 |
| 06/12/52 to 05/01/53 | 62.9 - 62.8 | 06/09/2015 |
| 06/01/53 to 05/02/53 | 62.10 - 62.9 | 06/11/2015 |
| 06/02/53 to 05/03/53 | 62.11 - 62.10 | 06/01/2016 |
| 06/03/53 to 05/04/53 | 63.0 - 62.11 | 06/03/2016 |
| 06/04/53 to 05/05/53 | 63.1 - 63.0 | 06/05/2016 |
| 06/05/53 to 05/06/53 | 63.2 - 63.1 | 06/07/2016 |
| 06/06/53 to 05/07/53 | 63.3 - 63.2 | 06/09/2016 |
| 06/07/53 to 05/08/53 | 63.4 - 63.3 | 06/11/2016 |
| 06/08/53 to 05/09/53 | 63.5 - 63.4 | 06/01/2017 |
| 06/09/53 to 05/10/53 | 63.6 - 63.5 | 06/03/2017 |
| 06/10/53 to 05/11/53 | 63.7 - 63.6 | 06/05/2017 |
| 06/11/53 to 05/12/53 | 63.8 - 63.7 | 06/07/2017 |
| 06/12/53 to 05/01/54 | 63.9 - 63.8 | 06/09/2017 |
| 06/01/54 to 05/02/54 | 63.10 - 63.9 | 06/11/2017 |
| 06/02/54 to 05/03/54 | 63.11 - 63.10 | 06/01/2018 |
| 06/03/54 to 05/04/54 | 64.0 - 63.11 | 06/03/2018 |
SA Cases
It is still departmental policy to issue forms P161 in SA cases. However, to avoid asking for the same information twice, the section of the P161 requesting details of the other income does not have to be completed.
P161(W)
The system will select the issue of a P161(W) on receipt of a P46(Pen) where the pension provider has ticked the box that indicates the individual is receiving the pension because they are a recently bereaved spouse or civil partner. The P161(W) will be issued in the last week of the month.
Where the system will not issue a form P161 or P161(W)
The system will not issue a form P161 or P161(W) where
- The Manual Correspondence indicator is set
- The Deceased indicator is set
- The address is RLS
- The record is a CPR, CPR - LBS or EXPAT
- A P161 or P161(W) has been issued or received within the last three months
- The P161 or P161(W) issue is currently inhibited
Work item 71 will be generated where a P161 or P161(W) could not be issued because the manual correspondence indicator is set, see PAYE79082, or where the case is a CPR, CPR - LBS or EXPAT, see PAYE79084.
In the Targeted Review area you can issue a P161 or a P161W and also inhibit the issue of a form.
Notes:
| 1. | Where form P161W was issued from COP in the 3 months leading up to migration, the P161W inhibit 1 year checkbox on the Issue Targeted Review Forms screen will be ticked. If in your day-to-day work you identify a record where the inhibition has been set in these circumstances, you should remove it. |
| 2. | It is important that you deal with pensioner cases promptly at all times to limit the amount of underpayment arising and to avoid any unnecessary worry for the pensioner. |
