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HMRC internal manual

National Insurance Manual

NICs avoidance: employment income provided through third parties: after employee dies

If the relevant third person takes the relevant step after the employed earner’s death, then there is no Class 1 NICs liability in relation to this employee. This is because Class 1 NICs liability only arises if earnings are paid to or for the benefit of an employed earner. If the employee has died, then no payment has been paid to the deceased or to another person for the deceased’s benefit.

For guidance about when Class 1 NICs liability may arise on an amount which counts as employment income under Part 7A of ITEPA 2003, see NIM52150.

Special income tax rules apply if the current, former, or prospective employee has died, see EIM45865.