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HMRC internal manual

PAYE Manual

PAYE operation: pensioners: P161 and P161(W): automatic issue


From the 6 April 2013 form P161 will no longer be issued to customers who are 65. Following the budget announcement, the age-related personal allowance is only available to individuals who were born before 6 April 1948.


From 18 March 2015 NPS will no longer select the issue of a P161(W) on receipt of a P46(Pen) or RTI Full Payment Submission (FPS) where the pension provider has ticked the box that indicates the individual is receiving the pension because they are a recently bereaved spouse or civil partner. P161(W) will be decommissioned in July 2015.