PAYE13087 - coding: coding: general principles: married couples and civil partners: date of marriage / civil partnership on or after 5 December 2005 - deceased cases (Action Guide)

When notified that a spouse / civil partner is deceased, follow steps 1 - 8 below. This Guide is presented as follows

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 / civil partner's office

1. Use Taxpayer Business Service (TBS) Function AMEND TAXPAYER DESIGNATORY DETAILS to set the DECD signal, and to enter the date of death
   
2. Tell the surviving spouse's / civil partner's office the date of death (unless they told you)
   
3. Settle the liability to the date of death

Action to take in surviving spouse's / civil partner's office

4. Tell the deceased spouse's / civil partner's office the date of death (unless they told you)
   
5. Issue a P161(W) to your taxpayer
   
6. If you receive a P46(DWP)

7. 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 / civil partner knows that this only takes account of the bereavement benefit and that further code changes may follow
   
8. On receipt of the completed P161(W), review the code

This will enable you to identify the case at the next Annual Coding Review when further guidance will be given in the annual SCS Memo

Otherwise