{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-27",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-27.json",
  "legislation": "uksi/1993/744",
  "legislation_title": "The Income Tax (Employments) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-regulations-1993",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Death of employee",
  "text": "(1) On the death of an employee in respect of whom a code authorisation has been issued by the inspector, or is deemed under these Regulations to have been issued, the employer shall forthwith send to the inspector the certificate mentioned in regulation 23(1), or the certificate mentioned in regulation 30(4), as the case may require, together with the two copies of the certificate mentioned in regulation 23(3), and shall insert on the certificate the name and address of the personal representative of the deceased employee, if they are known to him.\n(2) If the employer pays any emoluments after the date of the employee’s death in respect of the employee’s employment with him, he shall, on making any such payment, deduct or repay tax as if the deceased employee was still in his employment at the date of the payment, and—\n(a) if the amount of those emoluments and the date on which they will be paid are known to him at the time he completes the certificate mentioned in paragraph (1), he shall include on the certificate the amount of the emoluments, the date on which they will be paid, and the amount of tax which will be deducted or repaid; and\n(b) in any other case, he shall indicate on the certificate that a further payment of emoluments will be made by him.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998"
    },
    {
      "type": "amended",
      "affecting": "uksi/1998/2484",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1998"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/804",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1996"
    },
    {
      "type": "am",
      "affecting": "uksi/2001/1081",
      "affecting_title": "The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/27",
    "retrieved_at": "2026-10-29T14:00:51.303653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}