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HMRC internal manual

PAYE Manual

PAYE operation: pensioners: P173

From 19 December 2012, the use of form P173 for state pension cases was withdrawn.

The Department for Work and Pensions (DWP) will send us the annual Uprate file for all individuals in receipt of state pension where they are resident in the United Kingdom. Non-residents will be excluded from the NIB / IB Uprate file.

Continue to use form P173 to

  • Include Widowed Parent’s Allowance (WPA) or Widowed Bereavement Allowance (WBA) cases in the DWP Uprating Service. The Uprating Service ensures that the amount of benefit in the tax code is increased each year to the new amount being paid by DWP


  • Obtain a copy of the DWP record where essential


  • Remove the case from the Uprating Service when liability ceases

Completion of form P173

To complete a form P173 follow the guidance below. This avoids unnecessary rejection of forms P173 by the DWP computer. The completed form must contain the NINO or a fully completed Part B.

Part of form How to complete
Individuals surname Complete in full
Forenames Show the full forenames if known. Otherwise initials will suffice
Tax reference Completion is optional but you may find it useful in tracing rejected forms for designator 4 and 5 cases
Individuals National Insurance Number Complete in all cases if known. Do not use temporary references
Check brick The form states that the entries to the check brick are first three characters of the surname and first two initials. The first two initials entries relate to the first and second names. For example customer name is John Michael Smith the entries in the check brick are SMI J M (not SMI JO). Please take care to enter the correct initials. Mistakes here may cause the form to be rejected
Designator Follow the instructions on the form. Take particular care to enter the correct designator. Mistakes here may cause the form to be rejected
Tax reference Always enter the office number and reference in new uprating cases
Part B Follow the instructions on the form