PAYE76001 - PAYE operation: pensioners: introduction
You may receive notification of a pension from any of the following sources
- An employer
- Trustees of a pension fund
- The Department for Work and Pensions (DWP). In Northern Ireland this is the Department for Social Security (DSS)
- The individual
This section includes the procedures for dealing with each of the above cases.
Notification from an individual
You may receive the first notification of a pension from an individual; on, for example
- A Self Assessment return
- A claim for repayment
- Form P91 if the pensioner takes up further employment
Notes:
1. |
It is important that you deal with pensioner cases promptly at all times to limit the amount of underpayment arising and to avoid any unnecessary worry for the pensioner. |
2. |
You should follow guidance at PAYE103011, steps 22 - 26, where notification of pension is received after the individual has reached state pension age, but |
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