PART 3DEDUCTION AND REPAYMENT OF TAX

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

F1Application 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.