PAYE13111 - 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 use any of the PAYE Service functions, access the system help.
Action to take on deceased spouse's / civil partner's record
| 1. |
Enter the date of death (PAYE103015) in the Maintain Individual area |
| 2. |
Follow SPD 4a |
| 3. |
Settle the liability to the date of death |
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Action to take on surviving spouse's / civil partner's record
| 4. |
Record the deceased spouse's / civil partner's date of death on Contact History |
| 5. |
Issue a P161(W) to the surviving spouse / civil partner |
| 6. |
If you receive a P46(DWP) |
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- Complete and return the P46(DWP)(Slip) to put the case on the Uprating Service
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| 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 tax code |
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- Code out the 52 week Bereavement Allowance (BA) or the Widowed Parent's Allowance (WPA) - use the descriptor ‘other benefits’ in the Taxable Social Security Benefits screen
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- For CY, code the Bereavement Allowance or the Widowed Parent’s Allowance. Advice on coding these allowances is available at PAYE130075
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- For CY+1, code the ‘actual’ amount expected to be received
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- Where the 52 week Bereavement Allowance is payable, set the Manual Code indicator with the reason 52 week BA. This will enable you to identify the case at the next Annual Coding Review when a work item will be generated
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- Amend the marriage details on the system, refer to SPD 4a for more details
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