SolvedPAYE76130 | PAYE operation: pensioners: public service, national boards and forces pensions
From HM Revenue & Customs · PAYE Manual
The following pensions are covered by the pensions increase legislation. Details of the increased percentages are given each year in the Annual Coding Business Guidance Note.
The remainder of this subject is presented as follows
Public Service
Administration of Justice
Civil Service including Northern Ireland Civil Service and Diplomatic, Colonial and Overseas Services
Fire Service
Local Government Service
National Health Service
Police Service
Teachers
National Boards
Airways Pension Scheme (1st Scheme)
New Airways Pension Scheme (2nd Scheme)
UK Atomic Energy Authority
British Rail
British Transport Docks Board
British Waterways (1990) Pension Fund
Gas Consumers Council Scheme
London Transport
National Freight Corporation
National Rivers Authority Pension Fund
Post Office Corporation (excluding British Telecom)
Scottish Transport Group
Water Companies Association
Forces (including Royal Ulster Constabulary)
Retired pay (for service in commissioned or warrant ranks)
Service pensions (for other ranks)
Pensions to widows of retired servicemen
Pensions for former employees of the Electricity Council and Area Boards (now Electricity Supply Pensions Ltd) are also increased in line with the pensions increase legislation.
Pensions for former employees of Area Gas Boards are now paid through one of the two main British Gas Schemes. Pension increases under these schemes are not within the pensions increase legislation.
Action to take
Where the primary source is not the pension office and the Public Service, National Board or Forces Pension is small, treat these pensions in the same way as small occupation pensions. Further guidance can be found at PAYE76155 and PAYE76156.
Further information on Exempt Armed forces pensions can be found at EIM75920.
Further information on Exempt Public Service pensions can be found at EIM75900.