PAYE21190 - Employer records: maintain employer record: notification of a deceased employer
Notification
You may be notified that an employer or contractor has died. This may be in the form of an entry on the 鈥楨mployer Deceased鈥� work list if Debt Management聽 (DM) 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. Follow action guide emp40012
- Setting the DECEASED indicator on the employer record. See subject 鈥楨mployer indicators鈥� PAYE21075
Notes:
1. When you set the DECEASED Indicator you must enter a 鈥楧ate Notified鈥�, which is the date you where notified that the employer died, and if known the 鈥楧ate of Death鈥�.
2. It is important to update the Employer Name to include 鈥楶ersonal Representative of 鈥︹�︹��..鈥� after setting the DECEASED indicator
- Notifying the appropriate Self Assessment section of the change in circumstances
- Ensuring a correspondence name and address is held on the employer record. See Action Guide Maintain Record 鈥檜pdate employer address and contact details鈥� . This could be the name and address of
- The personal representative
- The executor or administrator
- A nominated agent
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