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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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PAYE operation: pensioners: notification of state pension

When a person qualifies for a state retirement benefit, the Department for Work and Pensions (DWP) (in Northern Ireland the DSS) input the claim using their Pension Strategy Computer System (PSCS) and the details are transferred via a daily interface to our National Insurance and Pay As You Earn Service (NPS).

If the DWP revise an award during the year, for example to increase the award following the bereavement of a spouse, then the updated award details will also be transferred via the daily interface to NPS.

The DWP will only send us details of awarded state pension on or after the date of entitlement.

The following details are submitted on the daily interface file

  • National insurance number
  • First three letters of surname plus on or two initials
  • Date of entitlement
  • Payable from date
  • Weekly total pension payable
  • Uprated weekly award

Note: The record will provide either a ‘Date of entitlement’ or a ‘Payable from date’ in order to distinguish between new awards (including revisions of existing awards from the ‘Date of entitlement’) and awards that are revised from a date later than that of entitlement.

Under the Pensions Act 1995, equality in state pension age (SPA) is to be introduced by gradually increasing the state pension age.

Currently state pension age for men and women will increase to 66 between 2010 and 2020; as set out in the two tables below.

The government has announced further changes to the increase in state pension age but these changes are not yet law and require Parliamentary approval, therefore they are not yet reflected in these tables.

The table below shows the revised pension ages for women.

Date of birth Pensionable age (in years / months) Pension date
     
06/04/50 to 05/05/50 60.1 - 60.0 06/05/2010
06/05/50 to 05/06/50 60.2 - 60.1 06/07/2010
06/06/50 to 05/07/50 60.3 - 60.2 06/09/2010
06/07/50 to 05/08/50 60.4 - 60.3 06/11/2010
06/08/50 to 05/09/50 60.5 - 60.4 06/01/2011
06/09/50 to 05/10/50 60.6 - 60.5 06/03/2011
06/10/50 to 05/11/50 60.7 - 60.6 06/05/2011
06/11/50 to 05/12/50 60.8 - 60.7 06/07/2011
06/12/50 to 05/01/51 60.9 - 60.8 06/09/2011
06/01/51 to 05/02/51 60.10 - 60.9 06/11/2011
06/02/51 to 05/03/51 60.11 - 60.10 06/01/2012
06/03/51 to 05/04/51 61.0 - 60.11 06/03/2012
06/04/51 to 05/05/51 61.1 - 61.0 06/05/2012
06/05/51 to 05/06/51 61.2 - 61.1 06/07/2012
06/06/51 to 05/07/51 61.3 - 61.2 06/09/2012
06/07/51 to 05/08/51 61.4 - 61.3 06/11/2012
06/08/51 to 05/09/51 61.5 - 61.4 06/01/2013
06/09/51 to 05/10/51 61.6 - 61.5 06/03/2013
06/10/51 to 05/11/51 61.7 - 61.6 06/05/2013
06/11/51 to 05/12/51 61.8 - 61.7 06/07/2013
06/12/51 to 05/01/52 61.9 - 61.8 06/09/2013
06/01/52 to 05/02/52 61.10 - 61.9 06/11/2013
06/02/52 to 05/03/52 61.11 - 61.10 06/01/2014
06/03/52 to 05/04/52 62.0 - 61.11 06/03/2014
06/04/52 to 05/05/52 62.1 - 62.0 06/05/2014
06/05/52 to 05/06/52 62.2 - 62.1 06/07/2014
06/06/52 to 05/07/52 62.3 - 62.2 06/09/2014
06/07/52 to 05/08/52 62.4 - 62.3 06/11/2014
06/08/52 to 05/09/52 62.5 - 62.4 06/01/2015
06/09/52 to 05/10/52 62.6 - 62.5 06/03/2015
06/10/52 to 05/11/52 62.7 - 62.6 06/05/2015
06/11/12 to 05/12/52 62.8 - 62.7 06/07/2015
06/12/52 to 05/01/53 62.9 - 62.8 06/09/2015
06/01/53 to 05/02/53 62.10 - 62.9 06/11/2015
06/02/53 to 05/03/53 62.11 - 62.10 06/01/2016
06/03/53 to 05/04/53 63.0 - 62.11 06/03/2016
06/04/53 to 05/05/53 63.3 - 63.2 06/07/2016
06/05/53 to 05/06/53 63.6 - 63.5 06/11/2016
06/06/53 to 05/07/53 63.9 - 63.8 06/03/2017
06/07/53 to 05/08/53 64 - 63.11 06/07/2017
06/08/53 to 05/09/53 64.3 - 64.2 06/11/2017
06/09/53 to 05/10/53 64.6 - 64.5 06/03/2018
06/10/53 to 05/11/53 64.9 - 64.8 06/07/2018
06/11/53 to 05/12/53 65 - 64.11 06/11/2018

The table below shows the revised pension ages for men and women.

Date of birth Pensionable age (in years / months) Pension date
     
06/12/53 to 05/01/54 65.3 - 65.2 06/03/2019
06/01/54 to 05/02/54 65.4 - 65.3 06/05/2019
06/02/54 to 05/03/54 65.5 - 65.4 06/07/2019
06/03/54 to 05/04/54 65.6 - 65.5 06/09/2019
06/04/54 to 05/05/54 65.7 - 65.6 06/11/2019
06/05/54 to 05/06/54 65.8 - 65.7 06/01/2020
06/06/54 to 05/07/54 65.9 - 65.8 06/03/2020
06/07/54 to 05/08/54 65.10 - 65.9 06/05/2020
06/08/54 to 05/09/54 65.11 - 65.10 06/07/2020
06/09/54 to 05/10/54 66 - 65.11 06/09/2020
06/10/54 to 05/04/68 66 On 66th birthday