PAYE13082 - coding: coding: general principles: married couples: date of marriage prior to 5 December 2005: deceased cases (Action Guide)
When notified that a husband or wife is deceased and the date
of marriage is prior to 5 December 2005, follow steps 1 - 8 below.
This Guide is presented as follows
| Action to take in deceased spouse's office | Steps 1 - 3 |
| Action to take in surviving spouse's office | Steps 4 - 8 |
For details of how to access any of the COP and Taxpayer
Business Service functions use the [Index of Functions] button on
the left of the screen.
Action to take in deceased spouse's office
- Use Taxpayer Business Service (TBS) Function AMEND TAXPAYER
DESIGNATORY DETAILS to set the DECD signal, and to enter the date
of death
- Tell the surviving spouse's office the date of death (unless
they told you)
- Settle the liability to the date of death
Action to take in surviving spouse's office
- Tell the deceased spouse's office the date of death (unless
they told you)
- Issue a P161(W) to your taxpayer
- If you receive a P46(DWP)
- Complete and return the P46(DWP)(Slip) to put the case on the Uprating Service
- Consider coding out the bereavement benefit without waiting for
the completed P161(W), to limit the amount of underpayment building
up. If you do this, make sure the widow or widower knows that this
only takes account of the bereavement benefit and that further code
changes may follow
- On receipt of the completed P161(W), review the code
- Code out the 52 week Bereavement Allowance (BA) or the Widowed Parent's Allowance (WPA) - use the descriptor NIB
- For CY, code the BA / WPA. Advice on coding State pensions is available at PAYE76001 onwards
- For CY+1, code the actual amount expected to be received
- Where the 52 week Bereavement Allowance is payable, use COP Function CD to set the MCODE signal with a reason of (52weekBA). This will enable you to identify the case at the next Annual Coding Review when further guidance will be given in the annual Business Guidance Note (BGN)
- If you code out the P46(DWP) figure of benefits, use COP Function CD to set the NIBACT signal. Otherwise, use COP Function CD to set the NIBEST signal
- Withdraw any Married Couple's allowance from the CY+1 code
- Set REVIEWLIST signal if you may need to send an inquiry after the end of the year
- Use COP Function NO to make an Essential Note of the reason for the return, REVLIST WIDOWED (adding month and year of death)
