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HMRC internal manual

PAYE Manual

Individual records: maintain individual details: work item 59 - deceased indicator set - input received

Work item 59 is created when the deceased indicator is already set on an individual’s record and information is received and input through batch processing.

The work item will only be created when

  • The date of death held on the record is verified


  • The information is received on one of the following forms - P45(1), P45(3), P46, P46(PEN) or P46(EXPAT)


  • The information is received in a subsequent tax year to that in which death occurred

Note: The first notification of a date of death through a form P45 or National Insurance and PAYE Service (NPS) batch process, will create work item 21 see PAYE103016.

This work item will be worked by a specialist unit.