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.