# The Income Tax (Employments) Regulations 1993, Regulation 92: Death of claimant


(1) On the death of a claimant the Department shall comply with regulation 89 where the name and address of the claimant’s personal representative is known, except that—
(a) the two copies of the certificate mentioned in regulation 89(2)(c) shall be sent to the inspector together with the certificate under regulation 89(2)(b), and
(b) the notice referred to in regulation 89(2)(d) shall be sent to the personal representative.
(2) If the Department has not been notified of the name and address of the claimant’s personal representative within 30 days of a claimant’s death—
(a) the inspector shall be deemed to have made a direction under regulation 17, and
(b) the Department shall then proceed as in paragraph (1) above, except that the notice under regulation 89(2)(d) shall not be sent.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/92 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.