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HMRC internal manual

PAYE Manual

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.