Chapter 3 NEW PENSIONERS: FORMS P45 AND P46(PEN)F1

United Kingdom

1. 54Scope of Chapter 3
2. 54ZAApplication of this Chapter to Real Time Information pension payers
3. 54ARelevant pension payments and relevant payments being received by a pensioner
4. 54BProcedure in regulation 54A cases: code treated as issued by HMRC
5. 55PAYE pension income paid by former employer
6. 56PAYE pension income paid by other pension payer
7. 57Information to be provided in Form P46(Pen) if code not known: non UK residents
8. 58Procedure if no Form P45 and code not known: UK pensioners
9. 58AProcedure if no Form P45 and code not known where payment is a relevant lump sum payment
10. 59UK resident pensioner’s code treated as issued by Inland Revenue
11. 60Late presentation of Form P45
12. 61Subsequent procedure on issue of UK resident pensioner’s code