PAYE104030 - taxpayer records: citizen identification record: deceased work list

A work item is created on the ‘Deceased’ Work List when the Deceased signal is set either

• By a TBS operator outside the office with processing responsibility for the record

Or

• By an operator outside TBS (for example, an NTC operator)

For the purpose of Work Lists, the responsible Organisation Unit is where responsibility for the latest main source record lies.

The purpose of the work item is to prompt you to contact the Personal Representative, and when capacity details are established, to use TBS Function AMEND CAPACITOR DETAILS to enter them on the record.

The work item is automatically deleted if the Deceased signal is unset. Otherwise, it may be deleted manually. Any work items over 4 weeks old at the review date will be deleted automatically.

When the NINO or Temporary Reference number on a record is changed by NICO Customer Validation Unit (using TBS Function AMEND NINO), any associated work item will be automatically re-referenced to show the new NINO or Temporary Reference number.

When two records are merged by NICO Customer Validation Unit (using TBS Function MERGE TAXPAYER), any work items associated with the ‘merge from’ record will be automatically deleted.

Detailed guidance on deceased cases is available in the Assessment Procedures (AP) and Repayment Procedures (RP) Manuals on Intranet.