Regulation 22 Application of Chapter 3 of Part 3 of the 2003 Regulations to Real Time Information pension payersI1

After regulation 54 (scope of Chapter 3 of Part 3) insert—

“Application of this Chapter to Real Time Information pension payers

54ZA.

(1)

Any requirement in this Chapter to complete (howsoever expressed) and send to HMRC Part 3 of Form P45 or Form P46(Pen) applies only to—

(a)

non-Real Time Information pension payers, and

(b)

Real Time Information pension payers to whom HMRC has given a notice requiring the pension payer to send to HMRC Form P45 or Form P46(Pen) on the commencement of a new pensioner’s pension.

(2)

Paragraph (1) is without prejudice to the requirement in regulation 55(3)(b) (PAYE pension income paid by former employer) to complete and give Form P46(Pen) to the pensioner.”.