The Income Tax (Pay As You Earn) Regulations 2003

Modifications for electronic version of Form P160

212.—(1) This regulation applies if instead of sending to the Inland Revenue the statement required by regulation 55(3)(a) (pensioner’s retirement statement: Form P160) 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 retirement statement) 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, if known,

(j) the pensioner’s sex,

(k) the pensioner’s national insurance number, if known,

(l) the pensioner’s date of birth, if known,

(m) the amount of pension payable annually.”