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The individual’s benefit has been withdrawn
Where the individual’s benefit has been withdrawn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Do not ask why benefit was withdrawn