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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: pensioners: rejection of forms P46(DWP)(Slip) and P173 by DWP

From 19 December 2011, P46(DWP) slip or P173 should only be issued for Widowed Bereavement and Widowed Parent cases.

When forms P46(DWP)(Slip) and P173 are rejected by Department for Work and Pensions (DWP) they are returned to the issuing office. The following tells you the reasons for these rejections and what action you must take.

The individual has died

Where the DWP information is that the individual has died

  • Use EMPLOYMENT SUMMARY and VIEW AND EDIT EMPLOYMENT DETAILS to enter a date of leaving of today
  • Make a Contact History note on the record
  • Set the Manual correspondence indicator
  • Retain returned form in the District Record or with any other papers

When confirmation of death received

  • Amend the date of leaving on the record to the actual date of death and set the Deceased indicator

The individual’s benefit has been withdrawn

Where the individual’s benefit has been withdrawn

  • Retain the returned form in the DR or with any other papers
  • Take no action until the individual tells you that the benefit has ceased, then

    • Ask for the date of the last payment to recalculate the total benefit received in the year
    • Do not ask why benefit was withdrawn

An entry in the Designator box is wrong

Where an entry in the Designator box is wrong

  • Prepare and issue a new form P173 giving the correct information

The DSS has no record for a case notified on form P173

This may happen if the original form P173 did not include

  • The National Insurance Number
  • The date of birth
  • The correct details

In this case

  • Issue a new form P173 showing the correct details