Payroll query - client deceased

Payroll query - client deceased

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Sadly client has passed away and I fully understand the procedures regarding her final self-assessment - this year has already been completed.

My query is that she employed two part-time people and rented out chairs in her salon so the salon is still open. The employees were under the threshold but she still wanted to remain as an employer with HMRC in case circumstances changed.

The employees were paid weekly so my queries are:

Do I still process payroll until her husband sorts things out?

Do I notify HMRC? - I feel this should be done by her husband.

I don't want HMRC issuing penalties for non submission of FPS.

However, I don't see how I can submit an EPS advising she is no longer an employer as I have not been instructed to do this.

Any assistance will be appreciated - just in case it is relevant all this is based in Scotland.

 

Replies (3)

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Euan's picture
By Euan MacLennan
24th Oct 2016 14:50

Are the employees still being paid?
If so, who is paying them - the husband?
If so, I would submit the weekly FPS in the deceased wife's name. You or the widower should write to HMRC, NIC & EO, BX9 1BX, to notify them of the wife's death and say (presumably) that her executors are continuing to run the salon for the time being.

If the employees are no longer being paid, I would process them as leavers and submit a final EPS for 2016/17 showing the PAYE scheme as having ceased.

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Replying to Euan MacLennan:
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By bernard michael
24th Oct 2016 15:36

Who is your client ??
The executor
The husband
ANO
Nobody

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Replying to bernard michael:
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By MM Bookkeeping Services
24th Oct 2016 16:16

bernard michael wrote:

Who is your client ??
The executor
The husband
ANO
Nobody


As it stands at the moment: Nobody - hence the reason for posting the question.
Just really need to know what if anything do I do?
I don't want to add to the husband's problems at this time. He did say he would contact me at the end of this week and in the meantime just to do whatever was necessary to keep myself right.
This does not mean he gave me verbal approval to continue doing payroll or notify HMRC on his behalf.
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