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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: employer deceased (Action Guide)

To deal with entries on the ‘Employer Deceased’ work list, follow steps 1 - 4 below.

1. Use Function AMEND EMPLOYER INDICATORS to set the DECEASED indicator on the employer record
  * Enter a ‘Date Notified’ which is the date you were notified that the employer died
  * Enter a ‘Date of Death’ if known
2. Use Function AMEND EMPLOYER SUMMARY to update the employer name to include ‘Personal Representative of ………’ in the name
3. Send a memo to the Self Assessment section to advise them that the sole trader has died
4. Take no further action until you receive further information before ceasing the employer record