PAYE Procedures – Additional guidance for pension and annuity payersMonday, February 9th, 2009
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.
Additional guidance for pension and annuity payers
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