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HMRC internal manual

PAYE Manual

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