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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: rejection of form P46(DWP)(Slip)

PAYE76140 | PAYE operation: pensioners: rejection of form P46(DWP)(Slip)

From HM Revenue & Customs · PAYE Manual

From 19 December 2011, P46(DWP) slip should only be issued for Widowed Bereavement and Widowed Parent cases.

When P46(DWP)(Slip) is rejected by Department for Work and Pensions (DWP) it is returned to the issuing office. The following tells you the reason for this rejection and what action you must take.

The individual has died

Where the DWP information is that the individual has died

  • Use EMPLOYMENT SUMMARY and VIEW AND EDIT EMPLOYMENT DETAILS to enter a date of leaving of today

  • Make a Contact History note on the record

  • Set the Manual correspondence indicator

  • Retain returned form in the District Record or with any other papers

When confirmation of death received

  • Amend the date of leaving on the record to the actual date of death and set the Deceased indicator

The individual’s benefit has been withdrawn

Where the individual’s benefit has been withdrawn

  • Retain the returned form in the DR or with any other papers

  • Take no action until the individual tells you that the benefit has ceased, then

  • Ask for the date of the last payment to recalculate the total benefit received in the year

  • Do not ask why benefit was withdrawn

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