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Posted Thu, 14 Dec 2023 14:19:21 GMT by
Should a starter FPS be sent with possibly incorrect information and zero amounts, for a pensioner that we are not yet paying - Currently pension members prior to having a payroll record created have multiple options as to what they do with their pension pit of money. In some instances the member does not return any retirement forms so we do not know what annual pension they will be receiving, if their personal details are still correct and when they will eventually receive their first pension payment. Please can you give guidance on if we should be sending FPS' for individuals that are not going to be paid but do have a pension that has reached its 'retirement' date. Many thanks in advance.
Posted Wed, 20 Dec 2023 14:22:06 GMT by HMRC Admin 25
Hi Michael Turner,
Is this a flexiable draw down, if so please visit:
2023 to 2024: Employer further guide to PAYE and National Insurance contributions
If not please contact us here to discuss further.
Employers: general enquiries
Thank you. 

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