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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Individual records: maintain individual details: work item 21 - DOD received - review record

From October 2013 work item 21 will only be created when a verified date of death is received on the NPS record and the SBA (Specialist Business Area) indicator is set.

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.

Work item 21 ‘DOD received - review record’ is created when the date of death is populated on the individual summary screen by the following batch process

  • Verified notification from the National Insurance and PAYE Service (NPS). This notification is a result of the registrar advising the DWP and is the usual route for the first notification. (This work item will be created for all individuals including those without a PAYE interest. We do not need to take any action for those deceased individuals with no PAYE interest)

The work item is used to review the marriage / civil partnership status.

Notification of the date of death can also be received from

  • Telephone call
  • Face to face interview
  • Letter

Entering the information direct on to the Individual Summary screen will not produce work item 21 and you must first check Contact History to see if R27 (prior to October 2014) or P1000 has already been issued and capacitor details entered.

A P45 Part 1 may be received from the employer or pension provider with the deceased box completed. Where this happens NPS will not

  • Populate the date of death field
  • Set the deceased indicator
  • Suppress the PAYE output
  • Create work item 21

This is to allow the verified date of death from DWP to flow onto the record and ensure that erroneous dates of death are not held on NPS. The P45 Part 1 will only populate the date of leaving for that employment.

Setting the deceased indicator will inhibit automatic output to the individual from the PAYE Service (NPS) unless a capacitor type administrator, executor or personal representative is set. End of year reconciliation will not take place unless capacitor details are entered on the record.

If a personal representative wishes to appoint an agent (including the same one previously acting for the deceased) to act on their behalf, a new form 64-8 or letter of authorisation must be completed to replace the existing form completed by the deceased, see PAYE103045

  • If there was an agent acting on behalf of the deceased

    • Note the agent as ceased, see action guide tax40007
  • If there is a new agent (or the same agent) acting on behalf of the personal representative

    • Enter details of the new agent, see action guide tax40007
  • Note Contact History, see PAYE105015

Further guidance is available in the Information Disclosure Guide.

Where papers relating to the notification of death need to be kept together so there is a coherent history of the case, set up folder 133P(X) to control the actions taken, for example where an agent has informed you of the death and a trust is created or period of administration liabilities are indicated.

Note: If information is received or it is evident that the deceased was an agent acting on behalf of other HMRC customers, see SAM105010.