PAYE76120 - PAYE operation: pensioners: pension paid to dependant of former employee

An employer or the trustees of a pension fund may pay a pension to the dependant of an employee or pensioner who has died.

The payer must

• Send in a P46, marking it 'Pensioner' at the top without asking the pensioner to complete any of the statements
• Use emergency code on a Week 1/Month 1 basis