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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: pensioners: deferred state pension

From 23 July 2012, the Department for Work and Pensions (DWP) will send us notifications of state pension awards only where the date of entitlement has been reached.

An individual may choose to defer their state pension, in which case we will not receive notification from DWP when state pension age has been reached.

The state pension deferred indicator held in IABD should still be ‘ticked’ where, in day-to-day work, you are notified that the customer has chosen to defer state pension.