Once an employee, always an employee?

I have been informed by the Inland Revenue’s Employers’ Helpline that where benefits are provided to employees who have retired on a pension I should complete a return form P11D if they receive that pension directly from their previous employer and a form P9D if the pension is paid by an insurance company (unless the benefits themselves amount to £8 500 or more in which case a form P11D should be completed instead).

Part V Chapter II Taxes Act 1988 (section 153 new section 70 Income Tax (Earnings and Pensions) Act 2003) states ‘where in any year a person is employed in employment to which this Chapter applies’. I cannot see that pensioners are employed in such employment nor that a pension is an emolument from an office or employment so it would seem that Part V Chapter...