PAYE76175 - PAYE operation: pensioners: what to do in year pension first received

Upon receipt of a notification of pension take the following action

Where it is an occupational pension

  • Issue form P161
  • Allow four weeks for completion
  • Review the case following the guidance in Action Guide ‘P161 Not Completed’ at PAYE76088

Where it is a State Pension

  • See Subjects ‘P161: Automatic Issue’ ( PAYE76095) and ‘Monthly Review Lists’ ( PAYE76065)