PAYE63040 - Employment maintenance: filing online: employers: automatic record update for new pensioners

There are two distinct processes associated with a P46(Pen) transaction, specifically

  • Previous employment details
  • New pension details

This subject is presented as follows

General
Previous employment details - non RTI employer
New pension details - RTI and non RTI employer
Automatic issue of tax code calculation - RTI and non RTI employer
Automatic issue of P161(W) - RTI and non RTI employer

General

This process does not apply to the State Retirement Pension. It covers pensions paid by insurance companies and former employers.

A non RTI employer sends P46(Pen) notifications online and these take the place of paper forms P46, P45 Part 3 or P160.

An RTI employer sends notification of a pension employment commencing on their employees Full Payment Submission (FPS) by completing start date, starting declaration B and an annual pension amount.

The processes work as follows.

Previous employment details - non RTI employer

The P46(Pen) transaction contains the following details relating to the previous employment if appropriate

  • PAYE reference number
  • Date of leaving
  • P45 Part 3 pay and tax
  • P45 Part 3 code

When a P46(Pen) transaction is received the PAYE Service will automatically try to match the previous employment details to an existing employment held on the individual바카라 사이트™s record.

If the previous employment details are successfully matched to a live period of employment the individual바카라 사이트™s record will be updated to show it has potentially ceased.

If the previous employment details cannot be matched to an employment on the individual바카라 사이트™s record a matching period of employment will be created and potentially ceased.

A primary record will be created on the individual바카라 사이트™s record displaying

  • PAYE reference number
  • Creation source - PENNOT
  • Date of leaving
  • Potentially ceased indicator

The employment start year will be determined by the employment end date and recorded as the tax year commencing. For example, an employment which commenced between 6 April 2008 and 5 April 2009 will be recorded as 2008.

New pension details - RTI and non RTI employer

The FPS or P46(Pen) will contain the following details relating to the new pension

  • PAYE reference number
  • Date of commencement
  • Works number
  • Occupational pension / Bereavement indicator or new widow indicator
  • Annual Pension amount

When an FPS or P46(Pen) is received the system will try to match the new occupational pension details with an existing pension held on the individual바카라 사이트™s record. If no matching pension record is held the system will insert a new primary record when

  • No live primary employment exists

The new primary record will be populated with

  • PAYE reference number
  • Works number
  • Pension start date
  • Creation source - PENNOT or RTI
  • OCPN indicator will be set
  • Estimated pay will be updated

A new secondary record will be created if a live primary employment is held and the new pension employment cannot be matched to the live primary or a live secondary employment.

The new secondary record will be populated with

  • PAYE reference number
  • Works number
  • Pension start date
  • Creation source - PENNOT or RTI
  • Occupational signal will be set
  • Estimated pay will be updated

Note: Contact History will automatically be updated for each P46(Pen) or FPS transaction that is successfully processed through Create employment.

Automatic issue of tax code calculation - RTI and non RTI employer

NPS will trigger an automatic tax code calculation when a secondary employment is created from a P46(Pen) or FPS.

Before April 2019, where a secondary employment was created from a P46(Pen) and the Recently Bereaved indicator was set an automatic tax code calculation was notÌý³Ù°ù¾±²µ²µ±ð°ù±ð»å.

Automatic issue of P161(W) - RTI and non RTI employer

Before 18 March 2015, when an FPS or P46(Pen) was received and either a primary or secondary record was created, if the Occupational pension / Bereavement indicator or New widow indicator was set on the transaction then

  • A P161(W) will have automatically been issued (automatic issue of this form has now ceased and it will be decommissioned in July 2015).