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HMRC internal manual

PAYE Manual

Individual records: maintain individual details: date of death

The date of death can be inserted, edited or deleted using the Edit Summary Details screen.

Where the date of death is changed, the amended details will be passed to the National Insurance and PAYE Service (NPS).

An invalid date of death will be rejected and a dialogue box with an appropriate error message will be displayed.

You can only insert or edit an unverified date of death. A verified date of death is one provided by NPS (this information has been passed directly from the registrar through the DWP system). Any other notification of date of death is treated as unverified and can be edited or overwritten by the NPS notification. If the date of death is verified the Date of Death field will be view only.

Where you receive information that contradicts a verified date of death that is already recorded and you have doubts about whether this is the correct date of death, or that the individual is actually deceased you should take the following action.

From October 2014, when a verified date of death is received an automatic in year reconciliation will be performed once a capacitor is identified. If there is no capacitor, NPS will issue a P1000 to the deceased’s estate to identify a capacitor.

Form R27 has been decommissioned.

Verified date of death incorrect

  • Create a paper BF (PAYE105520)
  • Ask the individuals representative to provide primary evidence of the date of death
  • On receipt of the documentary evidence take a photocopy (signed as a true copy and dated)
  • Return the documentation to the individual’s representative by recorded delivery

Refer the document to NIC&EO Individuals NI, Account Investigation Section (AIS) Longbenton BP1002 immediately with a memo asking them to review and amend the date on the record as appropriate. Provide your name and contact details should further information be required by AIS.

Individual not deceased - verified date of death on system

Send a memo to AIS at the above address providing details of the enquiry which supports the view that the individual is not actually deceased and ask them to investigate and remove the date of death from the record. Provide your name and contact details should further information be required by AIS. Make a note in Contact History of the action you have taken.

Entering a date of death will automatically set the deceased indicator see PAYE103075.

If you enter a date of death in error, you should unset the deceased indicator and this will automatically remove the date of death from the record. If the amendment is done in this way you will only have to take one action. If you remove the date of death using the [Delete] button you must also unset the deceased indicator as this will not be done automatically.

The deceased indicator can be set when the date of death is not known. The date of death and the deceased indicator will be passed to TBS immediately and passed from TBS to other HMRC systems, for example SA, overnight.

If there is an SA indicator on the record you must take action in accordance with the guidance in ’Permanent cessation’ at SAM90000 onwards in the SA Manual.

The deceased indicator will inhibit automatic output from the PAYE Service, unless a Capacitor type administrator, executor or personal representative is set.

No automatic coding outputs will be issued to a capacitor where the deceased indicator is set.

The in-year or end of year reconciliation can only take place in a deceased case where capacitor details are completed on the record. No reconciliation will take place if the deceased signal is set and there are no capacitor details.

If the individual had a capacitor (for example Power of Attorney) before the date of death the capacitor after the date of death will not necessarily be the same person. In this situation you must cease the existing Capacitor before you can set up the new one.

If the individual had an agent before the date of death you should cease the agent. A new 64-8 or letter of authorisation will be required if the personal representative wants an agent to act on their behalf. This is the case even when the personal representative requests the same agent previously authorised by the deceased (further guidance is available in the Information Disclosure Guide at IDG30470 onwards).

You may receive notification of the date of death from a number of different sources, see PAYE103016.