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 electronic storage 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 of the estate.
Finalising the liability and issuing a P254 payslip may be controlled from an electronic storage file. If several firms of solicitors are each responsible for large numbers of estates, a series of electronic storage files may be more appropriate. Alternatively, controlling the issue of P254s may be combined with the existing P211 electronic storage file.
Use a separate sub folder 133P(X) for each informal payment case.
