PAYE76095 - PAYE operation: pensioners: P161: automatic issue

During the last week of each month, forms P161 are issued automatically by the computer system where the conditions set out below are met.

The system will review all records except

• Sub source records
• P204 records
• Where PCESS signal is set

The computer will issue a form P161 where the record shows that, in the next but one calendar month

• A male or female taxpayer will become 65

Or

• A female taxpayer will become 60

Note: The computer will issue a form P161, whether or not National Insurance Benefit (NIB) is already in the coding.

At the same time, review lists will be produced where

• The computer has been unable to issue a form P161

Or

• The taxpayer reached pension age in the last calendar month but one, and NIB is not in the coding

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.

Where the system will not issue a form P161

The computer will not issue a form P161 where

• The MCOTP or RLS signal is set. These cases will be listed out for you to take action, as appropriate
• A form P161 was issued using Function RI in the last three calendar months. These records will automatically display an unprotected [N] in the P161? field of Function RI screen
• You do not want a P161 issued automatically by the computer and have entered [N] in the P161? field of Function RI (see below)

Overriding the computer action

Provided the conditions for issue are present, if you delete the [N] in the P161? field of Function RL, you remove three months inhibition, so allowing the computer to issue another P161 the next time the batch process runs.

Alternatively, if you want to issue a P161 by Function RI

• Replace [N] with [Y] in the P161 field. The computer will convert this to [N] when the P161 is issued

If you issue a P161 manually, or if for any other reason you want to stop the automatic issue by the batch process

• Enter [N] in the P161? field. This inhibition will be automatically deleted after three calendar months

The entry of [N] will not be effective if entered more than three months before the month in which the batch process runs. For instance, if the relevant age will be reached in May 2003, the case will be selected in March 2003. Do not therefore set [N] earlier than 1 December 2002.

Note: 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.