TSEM7412 - Deceased persons: administration periods: office procedures for informal payments

Taxpayer record exists

If a taxpayer record already exists for the deceased, the administration period liability can be finalised from that reference. But the taxpayer reference on the P254 payslip must be allocated from the P254 establishment file (see below).

Taxpayer record does not exist

Where no taxpayer record exists, the most appropriate office handles the administration period liability. This will usually be the office that deals with the address of either the personal representative or the solicitor dealing with the administration.

Finalising of the liability and issuing a P254 payslips may be controlled from an establishment file. If several firms of solicitors are each responsible for large numbers of estates, a series of establishment files may be more appropriate. Alternatively controlling the issue of P254s may be combined with the existing P211 establishment file (EP6695).

Use a separate sub folder 133P(X) for each informal payment case.