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HMRC internal manual

PAYE Manual

PAYE operation: pensioners: changes to rate of benefit after record uprated

For various reasons the pension payable to an individual may be changed after the state pension / benefits uprating has run. This most commonly happens when a pensioner enters hospital.

If you receive a coding objection ask the pensioner to tell you

  • The date of the order showing the new rate of pension


  • The rate of pension payable from that date

When you have the reply

  • Amend the coding following the guidance in Action guide tax40160 and at PAYE130067


  • Ask the pensioner to tell you about any later change in pension

If the pensioner’s reply is insufficient to settle the objection

  • Issue a form P173 showing 4 in the Designator box

The Department for Work and Pensions (DWP) will send you a form P46(DWP) marked ‘Copy Record’ in the Notes space. The form shows the weekly rate of pension entitlement

  • During the period the present order book is valid


  • At the time the last four weekly or quarterly pension payment was made

You should be able to settle the objection from the figures on the Copy Record.

Note: Particulars of pensions for previous years cannot be obtained by HMRC Pension Liaison Section. Where necessary the pensioner can contact the local DWP (In Northern Ireland the DSS) office.