- Learn About The Law
- Small Business
- Business Tax
- PAYE for pension and annuity payments
- New pension to former employee - no form P45
New pension to former employee - no form P45
If your new pension payment is to a former employee, but they don't have a form P45 from their most recent employer, you must:
- complete the "Pension recipient" and "About the pension/income drawdown/income withdrawal" sections of form P46 (Pen) and submit to HM Revenue & Customs (HMRC) - you must not give the form to the pension recipient to complete
- until you hear otherwise from HMRC, use the emergency tax code on a week 1/month 1 basis when operating PAYE on your payments to the pension recipient
Remember that if you have 50 or more employees, you must file form P46 (Pen) online.
If HMRC hasn't contacted you with a new tax code for the pension recipient by the end of the tax year on 5 April then continue to use the same tax code in the new tax year, with the following adjustments:
- apply the code on a cumulative rather than a week 1/month 1 basis
- make any adjustments to the code that are required by the P9X coding notice HMRC sends you in preparation for the new tax year
If the pension recipient gives you a form P45 after you've started paying their pension and after HMRC has provided you with a new tax code, then you must destroy the P45.
This content is subject to Crown Copyright
- Business Link
Landlord is cutting Hot Water at night
does a full sibling abandoned by mother have legal right to see brother in her care
A case for vicarious liability
Crown court procdure UK
Third party debt order
police assault me and lose hand cuff key.
Legal question relating to the sale of a vehicle which was exported
Can my employer make me retire at 62 ?
Law on informing DVLA "write off" cat c.
Can my boss find find out about my report?
next of kin
Immigration and Employment Solicitors in UK
Article 8 Advise Please!!!
Right to die: Moors murderer Brady in court for right to die
Infamous Moors murderer Ian Brady has appeared in court for the first time in many years to hear whether his mental health would support a move to a prison in Scotland, reports the BBC. Brady, 75, was convicted in May...
Prism scandal: Apple follows others to reveal government info requests
Technology giant Apple has become the latest major US firm to publish requests made of it by the US Government to disclose communications and account data for users, reports the BBC. The disclosure comes after the publication of confidential documentation...
Sexual offences: Sweden joins list of countries to ban sex with animals
The Swedish Government has ended a bizarre legal loophole that meant that sex with animals was actually legal, reports The Daily Mail. The act of performing a sexual act on an animal is known as bestiality and is commonly outlawed...
Equality: Campaign launches legal action to keep women represented on money
A legal campaign has been launched to try to ensure that women remain recognised on Britain's bank notes, after the Bank of England announced that Elizabeth Fry, the last female to be shown on the reverse of a bank note,...
Criminal damage: Man in court charged with defacing portrait of the Queen
Yorkshire electrician Tim Haries faces criminal damage charges over vandalising a portrait of the Queen, reports the BBC. The defendant reportedly used spray paint to deface the oil canvas, causing in excess of £5,000 worth of damage. The attack on...
NHS: Doctors given chance to legally opt out of league tables
Doctors will be legally allowed to opt out of new league tables designed to measure their performance according to the Government, reports The Independent. Government plans to create a more transparent NHS have been dealt a blow as it emerged...
Abortion: Official reports cites Irish law as a 'key factor' in maternal death
An official report into the tragic death of dentist Savita Halappanavar has found that Irish law on abortion was a 'key factor' in her death, reports The Daily Telegraph. The report by Ireland's Health Service Executive came after the tragic...
Divorce law: Ex-wife of oil tycoon wins landmark ruling in Supreme Court
The ex-wife of a Nigerian oil tycoon has won a landmark court case that could change the face of divorce settlements, after the Supreme Court ruled that assets held by companies could form the basis of a divorce settlement, reports...
Criminal law: Rights group warn that UK is losing fight against trafficking
A leading report into human trafficking has warned the UK Government that it risks losing its battle against 'modern-day slavery', reports The Independent. The Independent exclusively report the findings of the Anti-Trafficking Monitoring Group, a coalition of groups set up...
Legal aid: Leading lawyer cites unfairness as banks claim millions in legal aid
A leading QC has highlighted a major discrepancy in the rules on legal aid, after claiming that whilst millions of society's most vulnerable are seeing cuts to legal aid cases, the banks receive hundreds of millions of pounds from the...
Legal aid: Family lawyers warn of implosion as system buckles under new rules
Family lawyers have warned that the court system is in danger of collapse after revealing that changes to legal aid that took effect in April this year have resulted in more people representing themselves, clogging up an already overworked system,...
Legal aid: Changes to the law will price out talented candidates
Lawyers believe that the Government's proposed changes to the rules on legal aid will make practicing law as a barrister the privilege of the social elite, pricing out those from modest backgrounds who would be unable to make a living...
Defence: UK Government backs legality of GCHQ embroiled in 'spying' row
Foreign Secretary William Hague has defended the work of spy station GCHQ, after it became embroiled in a row over the use of data gathered by the controversial American 'Prism' programme, reports Yahoo! News. The news that the UK was...
Compensation: Businessmen call for new law after false claims against MP
Business leaders have called for new stiff penalties to make it tougher for workers who bring malicious claims for compensation against their employers, reports The Daily Telegraph. The claims came after Tory MP Richard Grosvenor Plunkett-Ernle-Erle-Drax was cleared after being...
Drugs law: Former X-factor judge arrested over cocaine deal 'sting'
Former X-factor judge and singer Tulisa Contostavlos has been arrested on suspicion of involvement in a newspaper 'sting' operation that resulted in an £800 cocaine deal, reports The Daily Mail. The singer, who formed part of urban trio, N-Dubz, before...
Whether you are already involved in a lawsuit, or just considering getting help with a legal issue, you may have questions about working with a solicitor. Click through to find practical tips on choosing, meeting with, and hiring a solicitor - including information on fee agreements and expenses.