Retirement pension

Income tax

A P45 cannot be issued to you on retirement because the council will still be making payment to you in the form of your retirement pension. If you start work with a new employer, you must apply to the Tax Office direct for a code number for your new employment. If at any time after retirement you have a query relating to the amount of income tax deducted from your retirement pension, contact HM Inspector of Taxes, quoting reference number 846/LLB8A.

The Tax Office will notify you of any change in your coding. A notification is also sent to the pensions payroll office. The new code will appear on your payslip for that month or the following month and the amount of tax will be adjusted. No query can be dealt with by the pensions section regarding the amount of tax deducted if the code number on your payslip is the same as that notified to you by the Tax Office.

Part 3Guaranteed minimum pension Part 5Subsequent employment

Page last updated: 13 January 2020

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Retirement pension

Income tax

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