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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Issuing notices of underpayment: worker dies before a notice is issued

If a worker dies before a notice of underpayment is issued their estate is entitled to any monies they would have received. However, their Personal Representative must be traced before the deceased’s name can be included on a notice of underpayment. Follow the guidance in the Information Disclosure Guide at IDG34050 onwards to protect the deceased customer’s confidentiality and verify the identity of the Personal Representative.

If someone contacts you who is not the Personal Representative you should not disclose any confidential information to that person, irrespective of their relationship with the deceased, unless you have the express written consent of the Personal Representative to do so. This rule applies equally to professional agents as it does to any other person. See IDG43000 for guidance on obtaining consent.

If an agent or other person was acting on behalf of the deceased prior to their death, for example through a power of attorney or consent (such as a form 64-8) you may no longer disclose confidential information to these third parties. If the Personal Representative wishes a third party to continue to act they must provide a fresh consent. See IDG43000 for guidance on obtaining consent.

In no circumstances should any correspondence be issued or addressed to the deceased.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13130(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM13260(This content has been withheld because of exemptions in the Freedom of Information Act 2000)