PAYE21190 - Employer records: maintain employer record: notification of a deceased employer
Notification
You may be notified that an employer or contactor has died. This may be in the form of an entry on the ‘Employer Deceased’ work list if Debt Management & Banking (DMB) have been notified that a sole trader has died. Alternatively, you may be notified direct if a representative for the deceased person contacts you.
The employer record may continue when the deceased person was
- A director of a limited company
- A partner in a business
In the event that the deceased person was a sole trader the employer record is to be ceased.
Office Responsibilities
On receipt of the information that the employer has died the PAYE Employer Office is responsible for the following
- The cessation of the employer record. See Action Guide ‘Cessation of an employer record’ PAYE21031
- Setting the DECEASED indicator on the employer record. See subject ‘Employer indicators’ PAYE21075
Notes:
| 1. | When you set the DECEASED Indicator you must enter a ‘Date Notified’, which is the date you where notified that the employer died, and if known the ‘Date of Death’ |
| 2. | It is important to update the Employer Name to include ‘Personal Representative of ………..’ after setting the DECEASED indicator |
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Debt Management Office Responsibilities
On receiving notification that an employer (who was a sole trader) has died the Debt Management Office is responsible for the following
- Issuing and collecting any outstanding forms P35 / SC35 or CIS36
- Determining the amount of any Tax / NIC unpaid and its collection from the personal representative
