PAYE76105 - PAYE operation: pensioners: pensioner recommences work after period of retirement

When you learn that a pensioner has recommenced work after a period of retirement, estimate the liability for the current year and future years.

The action you will then need to take will depend on whether the pay from employment is below or above the PAYE threshold.

The Action Guide ‘Pensioner Recommences Work After Period of Retirement’ at PAYE76106 tells you what to do next.