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.