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).
Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3