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Information about the Principal Civil Service Pension Scheme is available on the HR ‘Pensions� web pages.

Pensions for both widows and children are assessable as pension income (see Employment Income Manual at EIM75000 onwards).

»Ê¹ÚÌåÓýapp payer of pensions to widows and children of civil servants should send a Starter Declaration to HMRC. Tax is deducted on the emergency code until a correct code is sent. You must issue a correct code as soon as possible.

In some cases responsibility for payment of pensions depends on the arrangements between the employer and the pension scheme. Sometimes the employer may pay

• Short term pensions
• Initial pensions to widows with rights to continuing pensions

In these cases normal PAYE procedures apply. Where there is a right to a continuing pension which is to be paid by the pension scheme, the employer will complete form P45, sending

• Part 1 details to HMRC on a Full Payment Submission
• Parts 2 and 3 to the pension scheme, not the individual

»Ê¹ÚÌåÓýapp pension scheme must use the code shown on form P45 on a Week 1 / Month 1 basis. When the widow's or orphan’s records are received, the cumulative basis should be restored if possible.