PAYE76001 | PAYE operation: pensioners: introduction

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: