Pension coding form revised

23 November 2010

Form P161 is used to provide details of income where the taxpayer is approaching state pension age or is a woman approaching the age of 65. It enables HMRC to ascertain whether the taxpayer is entitled to age-related allowances and to adjust the taxpayer's tax code accordingly. Age-related allowances are abated if the taxpayer's income exceeds the income threshold.

The form and associated helpsheet are available on the HMRC website.