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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: employer deceased

This work list contains employer references for which Debt Management & Banking (DMB) have being notified that a sole trader has died.

Where exceptionally the deceased signal is removed from BROCS, for example where the signal had been set on the wrong employer record in error, the work item will be automatically deleted from the work list.

If you are required to review this list follow the guidance at PAYE31071.