The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 No. 822

PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

Death of pensioner

8.  In regulation 39(1) (death of pensioner), before paragraph (1) insert—

“(A1) This regulation applies 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.”.