PAYE operation: pensioners: P46(Pen)
A form P46(Pen) is used by non RTI employers to notify HMRC that an employer is paying an occupational pension to a former employee.
An RTI employer sends notification of the commencement of a pension employment on their employees Full Payment Submission (FPS).
The P46(Pen) or FPS will show the
- PAYE reference number
- Works number or Payroll ID
- Annual Pension amount
- Date of commencement
- Tax code in operation
For information on the updates made to an individual’s record upon receipt of form P46(Pen), or equivalent FPS notification, see PAYE63040.
If you receive a paper form P46(Pen) follow the instructions in ‘In-year forms and data capture: introduction’ at PAYE60001.