57.—(1) This regulation applies if a pension payer pays a pension, which does not arise wholly from an employment carried on abroad, to a pensioner—
(a)who is not resident in the United Kingdom,
(b)who has not given Parts 2 and 3 of Form P45 to the pension payer, and
(c)in respect of whom a code has not otherwise been issued by the Inland Revenue.
(2) On making the first payment which exceeds the PAYE threshold, the pension payer must send to the Inland Revenue the following information in Form P46.
[F1(3) The information is—
(a)the pensioner’s national insurance number (if known),
(b)the pensioner’s full name,
(c)the pensioner’s sex,
(d)the pensioner’s date of birth,
(e)the pensioner’s full address including postcode,
(f)date upon which payment of the pension started,
(g)the pensioner’s works payroll number and the department or branch (if any),
(h)the fact that the recipient is a pensioner,
(i)the pension payer’s PAYE reference,
(j)the pension payer’s name,
(k)the pension payer’s full address, including the postcode.]
(4) For the purposes of paragraph (1)(c), the pension payer must ignore any code issued to the pension payer in respect of a previous pension of the pensioner which has ended.