PAYE76015 - PAYE operation: pensioners: basis of charge
Pensions are chargeable on the entitlement for the year rather than the amount actuallyreceived. Usually these two amounts will be the same but there are some exceptions
- An occupational pension is paid in advance. The Employment Income Manual tells you what to assess when a pension is first received and in the year of death
- Overpaid state pension is recovered by the Department for Work and Pensions (DWP). See PAYE76135 for further information
- The pensioner draws state pension 4 or 12 weekly in arrear. The Employment Income Manual tells you how to assess this