212(1)  This regulation applies if instead of sending to the Inland Revenue Form P46(Pen) a pension payer delivers the information it would contain to the Inland Revenue by an approved method of electronic communications (as permitted by regulation 211).

212(2)  For sub-paragraphs (a) to (m) of regulation 55(4) (information to be provided in Form P46(Pen)) substitute–

“(a)the pension payer's PAYE reference,

(b)the pensioner's name,

(c)the date of retirement,

(d)the date on which the pension started,

(e)the pensioner's code immediately before retirement and whether it was being used on the cumulative basis,

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