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Contents

Official guidance
PAYE Manual

PAYE76000 · PAYE operation: pensioners

  • PAYE76001 · Introduction
  • PAYE76010 · Arranging interviews
  • PAYE76015 · Basis of charge
  • PAYE76020 · Changes to rate of benefit after record uprated
  • PAYE76030 · DWP uprating service of state pensions
  • PAYE76050 · Industrial Death Benefit
  • PAYE76055 · K codes and state pensions
  • PAYE76070 · Notification of state pension
  • PAYE76075 · Bereavement benefits - P46(DWP) details
  • PAYE76076 · P46(LS) - state pension lump sum deferral
  • PAYE76080 · P46(Pen)
  • PAYE76085 · P161
  • PAYE76086 · Coding of state pension / benefits in the first year
  • PAYE76095 · P161 and P161(W): automatic issue
  • PAYE76100 · P173
  • PAYE76110 · Pension paid by employer to retired employee
  • PAYE76115 · Pension paid by pension fund
  • PAYE76120 · Pension paid to dependant of former employee
  • PAYE76125 · Deferred state pension
  • PAYE76130 · Public service, national boards and forces pensions
  • PAYE76135 · Recovery of overpaid pensions
  • PAYE76140 · Rejection of form P46(DWP)(Slip)
  • PAYE76155 · Small pensions project
  • PAYE76156 · Small occupational pensions
  • PAYE76160 · Non-cash benefits paid to former employees and pensioners
  • PAYE76165 · Financial assistance scheme
  • PAYE76170 · Flexibly accessed pension payments
  • PAYE76175 · Lump sum death benefit payments
  1. PAYE operation: pensioners: contents
  2. PAYE operation: pensioners: notification of state pension

PAYE76070 | PAYE operation: pensioners: notification of state pension

From HM Revenue & Customs · PAYE Manual

When a person qualifies for a state retirement benefit, the Department for Work and Pensions (DWP) (in Northern Ireland the DSS) input the claim using their Pension Strategy Computer System (PSCS) and the details are transferred via a daily interface to our National Insurance and Pay As You Earn Service (NPS).

If the DWP revise an award during the year, for example to increase the award following the bereavement of a spouse, then the updated award details will also be transferred via the daily interface to NPS.

The DWP will only send us details of awarded state pension on or after the date of entitlement.

The following details are submitted on the daily interface file

  • National insurance number

  • First three letters of surname plus one or two initials

  • Date of entitlement

  • Payable from date

  • Weekly total pension payable

  • Uprated weekly award

Note: The record will provide either a ‘Date of entitlement’ or a ‘Payable from date’ in order to distinguish between new awards (including revisions of existing awards from the ‘Date of entitlement’) and awards that are revised from a date later than that of entitlement.

State Pension age is increasing from 66 to 67 in stages, between 6 April 2026 and 6 March 2028. This will affect everyone born from 6 April 1960. You can check an individual's state pension age on GOV.UK: see 'Check your State Pension Age.'

The decision to increase State Pension age to 67 was made in 2007. The timetable was set out in the Pensions Act 2014 and has since been confirmed, in both the 2017 and 2023 State Pension age Reviews. For more information see GOV.UK 'Third State Pension age Review.'

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