# The Income Tax (Employments) Regulations 1993, Regulation 79: Death of employer


If an employer dies, anything which he would have been liable to do under these Regulations shall be done by—
(a) his personal representatives, or
(b) where an employer paid emoluments on behalf of another person, the person succeeding him, or
(c) where an employer paid emoluments on behalf of another person and no person succeeds him, the person on whose behalf he paid emoluments.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/79 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.