# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 101: Death of employer

Extent: E+W+S+N.I.

(1) This regulation applies if an employer dies.
(2) Anything which the employer would have been liable to do under these Regulations must be done by the employer’s personal representatives.
(3) But if the employer made payments on behalf of another person (“the principal”), anything which the employer would have been liable to do under these Regulations in respect of or in connection with those payments must be done by the principal.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/101 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.