{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-55",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-55.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/55",
  "kind": "regulation",
  "number": "55",
  "heading": "PAYE pension income paid by former employer",
  "text": "(1) This regulation applies if the pension payer was, immediately before the pensioner’s retirement, the pensioner’s employer and so, in accordance with regulation 36(3), no Form P45 was completed.\n(2) On making relevant pension payments to the pensioner, the pension payer must deduct tax on the non-cumulative basis, subject to regulation 32 (higher rate code: deductions), for the remainder of the tax year in which the pension starts or until directed otherwise by the Inland Revenue.\n(3) Within 14 days after the pensioner’s retirement, the pension payer must prepare a Form P46(Pen) and—\n(a) send it to the Inland Revenue, and\n(b) give a copy of the information to the pensioner.\n(4) The Form P46(Pen) must contain the following information—\n(a) the pensioner’s name,\n(b) the pensioner’s address, ...\n(ba) the pensioner’s date of birth,\n(bb) the pensioner’s sex,\n(c) the pensioner’s national insurance number, if known,\n(d) the pension payer’s PAYE reference,\n(e) the date of retirement,\n(f) the total payments to date at the date of retirement,\n(g) the total payments to date relating to the employment in question at the date of retirement,\n(h) the total net tax deducted corresponding to the total payments to date relating to the employment in question,\n(i) the amount of pension payable annually,\n(j) any number used to identify the pensioner,\n(k) whether the pensioner’s code is use on the cumulative basis,\n(l) the pension payer’s name, and\n(m) the pension payer’s address.\n(5) Paragraph (4) is subject to regulation 212 (modifications for electronic version of Form P46(Pen) ...).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 55(3)(4)(5) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 55(3)(b) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 55(4)(ba)(bb) inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 55(4)(i) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(iii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/55",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}