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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: coding out: class 2 NIC debts: deceased taxpayers

If you are informed that a taxpayer is deceased, note the date of death on NPS(NI). NPS(NI) will then send an update to close the outstanding IDMS work item(s) overnight.

If the date of death is not known, set the ‘Deceased Signal’ on TBS and this will update NPS(NI). NPS(NI) will then send an update to close the outstanding IDMS work item(s) overnight.