Related Commentary  

60(1)  Paragraphs (2) to (6) apply if the pensioner gives Parts 2 and 3 of Form P45 to the pension payer after the pension has started but before a code has been issued.

60(2)  The pension payer must insert in Part 3 of Form P45–

(a)the pensioner's address,

(b)any number used to identify the pensioner, and

(c)the date on which the pension started.

60(3)  The pension payer must then send Part 3 of Form P45 to the pension payer's Inland Revenue office.

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