PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
Cessation of employment
Death of pensionerI139
F1A1
This regulation applies to—
a
non-Real Time Information pension payers, and
b
Real Time Information pension payers to whom HMRC has given a notice requiring the pension payer to send to HMRC Form P45 or Form P46(Pen) on the commencement of a new pensioner’s pension.
1
On the death of a pensioner in respect of whom a code has been issued by the Inland Revenue, the pension payer must—
a
complete Form P45 indicating in Part 1 that the pensioner has died, and
b
send it to the Inland Revenue.
2
The pension payer must comply with paragraph (1)—
a
on the day on which the pension payer learns of the pensioner’s death, or
b
if that is not practicable, without unreasonable delay.
3
Paragraph (4) applies if the pension payer makes any relevant pension payments after the date of the pensioner’s death—
a
before completing Form P45, or
b
after completing Form P45 but during the tax year in which the pensioner died.
4
The pension payer must, on making any such payment, deduct or repay tax as if the deceased pensioner were still alive and in receipt of a pension at the date of the payment.
5
Regulation 37(2) to (6) applies to any relevant pension payment which—
a
is made in a tax year following the tax year in which the pensioner died, and
b
is not included in Form P45.