PAYE Procedures – Additional guidance for pension and annuity payers

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Information on the day-to-day operation of PAYE on pension payments made by pension payers and by the former employer are provided in HMRC’s CWG2 Employer Further Guide to PAYE and NICs. Guidance on less common situations has now been published by HMRC in an online document Guide for pension and annuity payers. Among other subjects, it covers the new P46(Pen) form that comes into use from April 2009, payments to pension recipients after death, aggregation and trivial commutation payments.

Further information:
Additional guidance for pension and annuity payers

This entry was posted on Monday, February 9th, 2009 at 05:00 and is filed under P45 / P46. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.