PART 8SOCIAL SECURITY BENEFITS
CHAPTER 3INCAPACITY BENEFIT
Death of claimant180
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.