Amendment of regulation 588
1
Amend regulation 58 (information to be provided in form P46: UK resident pension payee for whom code not known) as follows.
2
For paragraph (4) substitute—
4
The information is—
a
the pensioner’s national insurance number (if known),
b
the pensioner’s full name,
c
the pensioner’s sex,
d
the pensioner’s date of birth,
e
the pensioner’s full address including postcode,
f
date upon which payment of the pension started,
g
the pensioner’s works payroll number and the department or branch (if any),
h
the fact that the recipient is a pensioner,
i
the pension payer’s PAYE reference,
j
the pension payer’s name,
k
the pension payer’s full address, including the postcode, and
l
the tax code used in relation to the pension.