The Income Tax (Pay As You Earn) Regulations 2003

Information (Form P46) and procedure if code not known: UK residents

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 Form P46.

(4) The information is—

(a) the pensioner’s name,

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

(c) the pensioner’s sex,

(d) the pensioner’s address,

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

(f) the date on which the pension started,

(g) any number used to identify the pensioner,

(h) the pension payer’s name,

(i) the pension payer’s address,

(j) the pension payer’s PAYE reference, and

(k) the date the form was completed.

(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.