P46(Pen) - Notification of pension starting
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- Form URL
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P46(Pen) (PDF, 54KB)
- Description
Employers not yet reporting PAYE in real time (to gather information prior to filing that information online) OR employers exempt from filing online. Use this form to tell HM Revenue & Customs (HMRC) you are paying someone a pension.
Help and guidance relating to this form
Employers exempt from online filing
E13 - Day-to-day Payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operations- Employers who are exempt from filing online should use this form to tell HMRC you are paying a pension. If you are an employer not yet reporting PAYE in real time you can use this form to gather information prior to filing that information online
Help with PDF files
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Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.
