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HMRC have published advice on the correct procedures to follow when a pensioner is moved from one PAYE scheme reference to another.
The first full payment submission (FPS) from the new reference must be submitted after the final FPS from the old reference has been sent.
Failure to follow the procedure may result in the Revenue setting up the new pension source as a secondary employment and issuing incorrect codes.
HMRC have published advice on the correct procedures to follow when a pensioner is moved from one PAYE scheme reference to another.
The first full payment submission (FPS) from the new reference must be submitted after the final FPS from the old reference has been sent.
Failure to follow the procedure may result in the Revenue setting up the new pension source as a secondary employment and issuing incorrect codes.
The start date of the first FPS should relate to the date on which the pensioner joined the new scheme reference.
Using the start date on which the pensioner started at the old scheme reference will erroneously create employments for earlier years at the new scheme reference.
The “occupational pension bereavement” field on the first FPS from the new PAYE reference should be completed only where the pensioner is a recently bereaved spouse or civil partner.
Completing the field prompts the tax authority to issue forms P161W to widows and widowers.
