PAYE operation: pensioners: pension paid to dependant of former employee
An employer or the trustees of a pension fund may pay a pension to the dependant of an employee or pensioner who has died.
The payer must
- Send in a P46(Pen) or equivalent FPS notification of the pension
- Prepare a form P11 for PAYE purposes only
- Use emergency code on a Week 1 / Month 1 basis