The Income Tax (Pay As You Earn) Regulations 2003

[F1Death of claimantU.K.

184M.—(1) On being informed of the death of a claimant whose award included taxable employment and support allowance, the Department must send HMRC the completed Form P45ESA indicating in Part 1 that the claimant has died.

(2) If the Department knows the name and address of the claimant’s personal representative the Department must send the notice referred to in regulation 184L(4) to the personal representative.

(3) But if the Department has not been notified of the name and address of the claimant’s personal representative within 30 days of the claimant’s death, the Department is not required—

(a)to make a tax calculation under regulation 184N, nor

(b)to issue the notice under regulation 184L(4).]

Textual Amendments