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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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PAYE operation: pensioners: P161

From 6 April 2013, the form P161 will no longer be issued to customers who are aged 65.

Following the budget announcement in March 2012, from 6 April 2013 the availability of age-related Personal Allowances was restricted to individuals who were born before 6 April 1948. Additionally, these allowances were frozen at the 2012-13 rates, to enable these allowances to be effectively phased out, due to increases to the basic Personal Allowance each tax year.

Any forms received after 6 April 2013 for customers who reached the age of 65 prior to 6 April 2013 can continue to be processed.

For guidance on processing the form P161, see Action guide tax40002.

Remember the following important points for claims by customers born before 6 April 1948

  • The P161 must be signed by the individual where a claim is being made for age-related allowances. If you receive an unsigned P161 and the information provided affects age-related allowances you should return it to the individual for signing

Note: The P161 should also be sent back if it has been signed by an agent and the information affects age-related allowances. The P161 must always be signed by the individual in these circumstances.

  • Any post giving information that affects age-related allowances should be treated as a P161
  • The capture of the P161 in IABD will update the targeted review form status screen