PAYE76160 - PAYE operation: pensioners: state pension receivable after year of retirement

When you find out that a pensioner will be entitled to a state retirement pension in a year after the year of retirement enter the expected date of entitlement to state pension on the record as an essential note using the words NIB EXPECTED TO START (date). Assume this is when the taxpayer reaches 65 if a man or 60 if a woman.