HMRC internal manual

PAYE Manual

Reconcile individual: HMRC delay: ESC A19: information from the DWP

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

DWP send notifications to HMRC on form P46(DWP) for

  • State pensions
  • Bereavement benefits

Note: From 23 July 2012, forms P46(DWP) for state pension cases will be sent to us electronically.

DWP also sent Form P46(IB) up to and including 2008 to 2009 for Incapacity Benefit. During 2008 to 2009 new claims for Incapacity Benefit have been replaced by Employment and Support Allowance (ESA) and there is a direct interface from DWP for those payments.

Upon receipt of form P46(DWP) for bereavement benefits, HMRC should have taken the necessary action in line with the guidance in action guide tax40161.

Upon receipt of form P46(IB), HMRC should also have taken necessary action in line with the guidance in action guide tax40247.

Where there are tax arrears for later tax years because of the initial failure to make proper and timely use of form P46(DWP) or form P46 (IB), then the original receipt of these forms counts as information for the purposes of considering ESC A19 for later tax years (see PAYE95070 - ‘Repeated failures’).

This does not extend to tax arrears for CY-1 unless it can be demonstrated that HMRC failed more than once to make proper use of the facts given about this source of income and allowed tax arrears to build up over two whole tax years.

For examples of exceptional circumstances see PAYE95075.