[F1Information (Form P46(Pen)) and procedure if code not known: UK residents]U.K.
58.—(1) This regulation applies if—
(a)a pension payer starts to make relevant pension payments to a pensioner,
(b)the pensioner is resident in the United Kingdom,
(c)the pensioner does not give to the pension payer Parts 2 and 3 of Form P45, and
(d)a code in respect of the pensioner has not otherwise been issued to the pension payer.
(2) On making any relevant pension payments to the pensioner before the Inland Revenue issue a code for use in respect of the pensioner, the pension payer must deduct tax on the non-cumulative basis applying the emergency code.
(3) The pension payer must send the Inland Revenue the following information in [F2Form P46(Pen)].
[F3(4) The information is—
(a)the pensioner’s national insurance number (if known),
(b)the pensioner’s full name,
(c)the pensioner’s sex,
(d)the pensioner’s date of birth,
(e)the pensioner’s full address including postcode,
(f)date upon which payment of the pension started,
(g)the pensioner’s works payroll number and the department or branch (if any),
(h)the fact that the recipient is a pensioner,
(i)the pension payer’s PAYE reference,
(j)the pension payer’s name,
(k)the pension payer’s full address, including the postcode, and
(l)the tax code used in relation to the pension.]
(5) The pension payer must also indicate in the Form that the emergency code is being used on the non-cumulative basis.
(6) For the purposes of paragraph (1)(d), the pension payer must ignore any code issued to the pension payer in respect of a previous pension of the pensioner which has ended.
Textual Amendments
F1Reg. 58 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), 15(a)
F2Words in reg. 58(3) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 15(b)
F3Reg. 58(4) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 8(2)
Commencement Information