PAYE76145 - PAYE operation: pensioners: retiring government or NHS employee

The Paymaster General is responsible for the payment of pensions to ex-Government employees and to some employees who were within the National Health Service.

The Paying Officer notifies the Paymaster General's office of the pension but does not send form P45 parts 2 and 3. Instead the Paying Officer

• Sends all three parts of the P45 to the Tax Office

On receipt of the P45

• Part 1 should be filed in the form P45(1) box

And

• Parts 2 and 3 should be disposed of as confidential waste

If necessary the Paying Officer should be reminded that the form P45 parts 2 and 3 are not to be handed to the employee concerned.