PAYE operation: pensioners: bereavement benefits - P46(DWP) details
From 23 July 2012, the Department for Work and Pensions (DWP) will no longer send paper based P46(DWP) for state pension awards.
They will continue to send us paper based P46(DWP) for bereavement benefits.
The following tells you what details are shown on paper form P46(DWP).
|Entry on form||Meaning / action|
|Office No and Tax Reference No||Three digit office numeral followed by employer reference. In some instances the UTR is shown in error and you should trace the correct reference. Use ‘Quick search’, see PAYE120010 to trace the present primary source record or ‘Trace and match - individual’ at PAYE120015|
|National Insurance Number||The National Insurance Number for the named benefit claimant is shown. The spouse’s National Insurance Number may also be shown|
|Pensioner’s Name||The benefit claimants forename(s) and surname are shown|
|Pensioner’s Address||This should be the most recent private address. Amend the record if necessary|
|Nature of benefit||This will show the different types of benefit|
|Type of award||This is shown as FINAL or INITIAL. For INITIAL awards the Department for Work and Pensions (DWP) are making further enquiries to determine the rate of the final award. No further form P46(DWP) is issued|
|If the individual gives you different figures of pension afterwards, accept these figures|
|Total pension payable||The first column shows the weekly rate of bereavement benefit payable at the date the award is made|
The Uprated Award column may show the weekly rate of benefit payable from the date of the next pension uprating
|Both figures exclude child dependency additions which are exempt from tax|
|Date of entitlement||This is the date on which the benefit claimant becomes entitled to the first weekly amount of bereavement benefit.|
Payments may be made weekly, two weekly, four weekly, quarterly or annually in which case pensioners do not receive the first payment until two, four, thirteen or fifty two weeks after the starting date.
MOP - Method of payment can be
- A - Payment made annually by payable order direct from the DWP or directly to a bank account
- FW - Payment made four weekly by payable order direct from the DWP or directly to a bank account
- OB - Payment made at a Post Office by a weekly order in an order book or directly to a bank account
- WK - Payment made weekly by payable order direct from the DWP or directly to a bank account
- QP - Payment made quarterly by a payable order direct from the DWP or directly to a bank account
- SP - Payment made two weekly by payable order direct from the DWP or directly to a bank account
RSC - Record state code which is shown as
- 0 - Payment made by computer from Newcastle or Stormont
- 1 - Payment made by a local DWP office
|When COPY RECORD is printed out an eleven digit reference may appear. Ignore this, it is part of DWP processing|