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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: P173

PAYE76100 | PAYE operation: pensioners: P173

From HM Revenue & Customs · PAYE Manual

From 19 December 2012, the use of form P173 for state pension cases was withdrawn.

The Department for Work and Pensions (DWP) will send us the annual Uprate file for all individuals in receipt of state pension where they are resident in the United Kingdom. Non-residents will be excluded from the NIB / IB Uprate file.

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