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HMRC internal manual

PAYE Manual

Individual records: maintain individual details: deceased indicator

When you receive notification that the individual has died use the Edit Individual Summary screen (PAYE103015) to

  • Enter the date of death, if known. The deceased indicator will be set automatically where an entry is made in the Date of Death field


  • Set the Deceased indicator, if the date of death is unknown

If the date of death is verified by the National Insurance and PAYE Service (NPS), then you cannot unset the deceased indicator. If you attempt to unset this you will receive an advisory message that this cannot be done as the individual has a verified date of death.

If the date of death is not verified then you can remove the deceased indicator and this will clear the date of death on the record.

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

Note: Where a verified date of death is updated on the customer’s record at a later date, form R27 will no longer be issued. If a Capacitor is noted on the account, P1001 will be issued. If not P1000 will be sent automatically by the system to identify a Capacitor.

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