PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 3F1NEW PENSIONERS: FORMS P45 AND P46(PEN)
Annotations:
Amendments (Textual)
Scope of Chapter 3F254
This Chapter applies (instead of Chapter 2) when a pension starts and either—
a
the pensioner will be continuing in employment and will be receiving relevant pension payments in addition to relevant payments from their employer, or
b
the pensioner will not be receiving relevant payments other than relevant pension payments.
Pt. 3 Ch. 3 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 11