Related Commentary  

54A(1)  This regulation applies if the pensioner begins to receive relevant pension payments whilst continuing to receive relevant payments from their employer.

54A(2)  On making relevant pension payments to the pensioner, the pension payer must deduct tax on the non-cumulative basis using the 0T tax code.

54A(3)  The pension payer must send to HMRC the following information in the Form P46(Pen)–

(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,

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