PAYE76001 | PAYE operation: pensioners: introduction
From HM Revenue & Customs · PAYE Manual
You may receive notification of a pension from any of the following sources
An employer
Trustees of a pension fund
The Department for Work and Pensions (DWP). In Northern Ireland this is the Department for Social Security (DSS)
The individual
This section includes the procedures for dealing with each of the above cases.
Notification from an individual
You may receive the first notification of a pension from an individual; on, for example
A Self Assessment return
A claim for repayment
Form P91 if the pensioner takes up further employment
Notes: