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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: pensioners: small pensions project

In preparation for the introduction of the PAYE Service, pension providers were asked to provide a 2007-08 P14 for every pension paid irrespective of the amount.

This project identified cases

  • Where an existing COP record was held, but the small pension was not coded out


  • Cases where no COP record was held, but the pension is taxable

Records were created for these pensions in April 2009 and letters were issued to the pensioners identified. An ENOTE has been posted to the records titled ‘COP record set up by Small Pensions Project’ which will be visible in Contact History.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)