PAYE76155 - PAYE operation: pensioners: small occupational pensions

Where there is one or more small occupational pensions at the sub source, the main office should use Coding Assistant to calculate any balance of allowances that are due from the main source. Tell the office dealing with the sub source the amount of allowances to allocate with the coding abbreviation AAH. Use AAE at the main source to show the amount of allowance allocated at the occupational pension sub source.

If no balance of allowances are due, the occupational pension sub source should be coded 0T, BR or D0 as appropriate. Coding Assistant will indicate whether an ELR or an LRA is applicable.

Do not delete the sub source.