PART 3DEDUCTION AND REPAYMENT OF TAX

CHAPTER 3F1NEW PENSIONERS: FORMS P45 AND P46(PEN)

Annotations:
Amendments (Textual)

F2Application of this Chapter to Real Time Information pension payers54ZA

1

Any requirement in this Chapter to complete (howsoever expressed) and send to HMRC Part 3 of Form P45 or Form P46(Pen) applies only to—

a

non-Real Time Information pension payers, and

b

Real Time Information pension payers to whom HMRC has given a notice requiring the pension payer to send to HMRC Form P45 or Form P46(Pen) on the commencement of a new pensioner’s pension.

2

Paragraph (1) is without prejudice to the requirement in regulation 55(3)(b) (PAYE pension income paid by former employer) to complete and give Form P46(Pen) to the pensioner.