PAYE76125 - PAYE operation: pensioners: deferred state pension
Some individuals may defer their state pension
- After a pension has been awarded and form P46(DWP) issued
But
- Before payment of the pension starts
The individual is likely to object to the inclusion of the pension in the coding. What you do on receipt of an objection, depends on whether the P46(DWP)(Slip) has been processed by the Department for Work and Pensions (DWP) when the pension is deferred.
Note: Where the P46(DWP)(Slip) is processed after the pension is deferred, the form is rejected by DWP.
The Action Guide has been replaced with SPD 6g.4 (PDF 26KB) (HMRC Intranet) available on the Customer Operations Guidance Gateway.
