180.—(1) On the death of a claimant in respect of whom a code has been issued by the Inland Revenue, the Department must—
(a)complete Form P45 indicating in Part 1 that the claimant has died, and
(b)send it to the Inland Revenue.
(2) The Department must comply with paragraph (1)—
(a)on the day on which it learns of the claimant’s death, or
(b)if that is not practicable, without unreasonable delay.
(3) Paragraph (4) applies if the Department makes any payment of taxable incapacity benefit after the date of the claimant’s death—
(a)before completing Form P45, or
(b)after completing Form P45 but during the tax year in which the claimant died.
(4) The Department must, on making the payment, deduct or repay tax as if the deceased claimant were still alive and the award had not ceased at the date of payment.
(5) Regulation 37(2) to (6) (PAYE income paid after employment ceased) applies to any payment of taxable incapacity benefit which—
(a)is made in a tax year following the tax year in which the claimant died, and
(b)is not included in Form P45.