New pension to employee who still works for you

If your new pension payment is to an individual who is continuing in employment with you, then:

• complete and submit form P46 (Pen) to HM Revenue & Customs (HMRC) - remember you must file online if you have 50 or more employees
• do not merge your pension and employment payments to the individual
• until you hear otherwise from HMRC, continue using the same tax code as before for the individual's employment income
• until you hear otherwise from HMRC, you must also use code BR on a week 1/month 1 basis for the individual's pension payments

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