PAYE76100 - PAYE operation: pensioners: P173
Use form P173 to
- Include an individual in the Uprating Service when you do not have form P46(DWP). (The Uprating Service ensures that the amount of state pension / benefits in the tax code is increased each year to the new amount being paid by DWP)
Note: From 16 December 2011
-
- Do not issue P173 or P46(DWP) slips to include State Pension cases in the Uprating Service
- Do issue P173 or P46(DWP) slips to include Widowed Parents Allowance (WPA) or Widows Bereavement Allowance (WBA) in the Uprating Service
Or
- Obtain a copy of the Department for Work and Pensions (DWP) record where essential
Or
- Remove the case from the Uprating Service when liability ceases
Completion of form P173
To complete a form P173 follow the guidance below. This avoids unnecessary rejection of forms P173 by the Department for Work and Pensions (DWP) computer. The completed form must contain the NINO or a fully completed Part B
| Part of form | How to complete |
| Pensioner's surname | Complete in full |
| Forenames | Show the full forenames if known. Otherwise initials will suffice |
| Tax reference | Completion is optional but you may find it useful in tracing rejected forms for designator 4 and 5 cases |
| Pensioner's National Insurance Number | Complete in all cases if known. Do not use temporary references |
| Check brick | The form states that the entries to the check brick are first three characters of the surname and first two initials. The first two initials entries relate to the first and second names. For example customer name is John Michael Smith the entries in the check brick are SMI J M (not SMI JO). Please take care to enter the correct initials. Mistakes here may cause the form to be rejected |
| Designator | Follow the instructions on the form. Take particular care to enter the correct designator. Mistakes here may cause the form to be rejected |
| Tax reference | Always enter the office number and reference in new uprating cases |
| Part B | Follow the instructions on the form |
Note: If the pensioner does not give you the information needed to fully complete the form
- Code the state pension based on what is shown on form P161, returns or correspondence
- Set the estimated state pension / benefits indicator in the income, allowances, benefits and deductions area
