PART 10
COMMUNICATIONS
CHAPTER 5METHODS OF PROVIDING INFORMATION ETC
F3Modifications for electronic version of Form P46(Pen)212
1
This regulation applies if instead of sending to the Inland Revenue F4Form P46(Pen) a pension payer delivers the information it would contain to the Inland Revenue by an approved method of electronic communications (as permitted by regulation 211).
2
For sub-paragraphs (a) to (m) of regulation 55(4) (information to be provided in F5Form P46(Pen)) substitute—
a
the pension payer’s PAYE reference,
b
the pensioner’s name,
c
the date of retirement,
d
the date on which the pension started,
e
the pensioner’s code immediately before retirement and whether it was being used on the cumulative basis,
f
if the pensioner’s code immediately before retirement was used on the cumulative basis—
i
the tax week or tax month in which the last relevant payment before retirement was made to the pensioner or, in a case falling within regulation 24, was treated as having been made,
ii
the total payments to date at the date of retirement,
iii
the total net tax deducted,
g
any number used to identify the pensioner,
h
the tax code in use for the pensioner, and whether it is being used on the cumulative basis,
i
the pensioner’s address, F1...
j
the pensioner’s sex,
k
the pensioner’s national insurance number, if known,
l
the pensioner’s date of birth, F2...
m
the amount of pension payable annually.