PAYE76100 - PAYE operation: pensioners: P173
Use form P173 to
- Include a taxpayer in the Uprating Service when you do not have form P46(DWP)
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
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 1st three characters of the surname and 1st two initials. The 1st 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 (NINO in Centre 1) 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 NIBEST signal
