PAYE104025 - taxpayer records: citizen identification record: deceased indicator
Where you have received notification that the taxpayer has
died use TBS Function AMEND TAXPAYER DESIGNATORY DETAILS to
- Enter the date of death, if known. The deceased indicator will be set automatically were an entry is made in the Date of Death field
Or
- Set the Deceased indicator, if the date of death is unknown
Where the Deceased indicator is set in TBS, the DECD, MCOTP and
PCESS signals will be automatically set in COP. Where the date of
leaving is not already present on the latest employment the date of
leaving will be set to the date of death.
Where the Deceased indicator is unset in TBS, the DECD signal
will be automatically unset in COP. The MCOTP and PCESS signals
will also be automatically unset in COP, subject to the following
advice.
Death is now the only reason for setting the PCESS signal.
However, the MCOTP signal may be set for another reason
- One of the Special Output indicators (Large Print, Audio, Braille, Welsh) has been set
- Capacitor applies
- PCESS signal was set for a reason other than death (before October 2002)
Reconstitution of COP record
The COP record will be reconstituted as follows
- Where there is no coding record on the taxpayer record for the current year and / or the previous year processing will set up coding records as required
- For previous year the allowance and code applicable to a single person on a Week 1 (or Month 1) basis
- For the current year the allowance and code applicable to a single person on a Week 1 (or Month 1) basis, that is to reflect what the employer is already doing with code type of ‘SU’)
- For next year, if Annual Coding Main Review has taken place, a code type of ‘SU’ with the allowances and code applicable to a single person
- For next year, if Annual Coding Main Review has not taken place, a code type of ‘B/F’ with only the allowances applicable to a single person
- Where there is no coding record in CY-2
- Processing will remove the gap by deleting the years prior to CY-1 and produce a TF printout for future reference
- The date-set-up also needs to be consistent with the oldest In-year record and so in cases where the processing has deleted years prior to CY-1 the date-set-up is amended to 06/04 in CY-1
- An entry is made in the Last Year Cleared field, where it is not already cleared. The Last Year Cleared entry should normally be the year preceding the year in which the date of commencement falls. Where exceptionally, the date of commencement as entered falls into a year which is
- Later than CY, the Last Year Cleared will be CY-1
- CY-5 or earlier, the Last Year Cleared will be CY-6
- Earlier than CY-1, and there is a gap in the coding record resulting in deletion of the years prior to CY-1, the last year cleared will be CY-2
Viewing the Deceased indicator
The Deceased indicator can be viewed in TBS functions
- AMEND TAXPAYER DESIGNATORY DETAILS
- VIEW TAXPAYER DESIGNATORY DETAILS
- VIEW TAXPAYER SUMMARY DETAILS
Viewing the date of death
The date of death can be viewed in TBS functions
- AMEND TAXPAYER DESIGNATORY DETAILS
- VIEW TAXPAYER DESIGNATORY DETAILS
