PART 8SOCIAL SECURITY BENEFITS

F1CHAPTER 5EMPLOYMENT AND SUPPORT ALLOWANCE

Annotations:
Amendments (Textual)

Death of claimant184M

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).