# The Working Tax Credit (Payment by Employers) Regulations 2002, Regulation 12: Termination of relevant employer’s obligation to pay working tax credit (stop notice)


(1) The relevant employer must continue to make payments of working tax credit to an employee in accordance with a start notice or an amendment notice issued to him until—
(a) the death of the employee,
(b) the employee ceases to be employed by the employer otherwise than by reason of the employee’s death, or
(c) a stop notice is issued by the Board to the employer notifying the employer to cease payment of working tax credit to the employee.
(2) A stop notice under paragraph (1)(c) shall contain the following particulars—
(a) the date of issue of the stop notice;
(b) the name of the employee concerned;
(c) the employee’s national insurance number and (if known) his payroll number;
(d) the latest date for which working tax credit is payable to the employee (“the latest payable date”).
(3) Except where an earlier date has been agreed between the Board and the relevant employer, the latest payable date for the purposes of paragraph (2)(d) shall not be earlier than 42 days after the date of issue of the stop notice.
(4) The relevant employer shall not pay working tax credit to the employee after the latest payable date.
This is subject to paragraph (5).
(5) The relevant employer may, after the latest payable date, make a payment of working tax credit that is outstanding at that date in respect of the pay period in which the latest payable date falls.
(6) A stop notice shall be effective in respect of an employee unless and until a new start notice is issued by the Board to the relevant employer in respect of that employee.
(7) Where the relevant employer—
(a) makes a payment of working tax credit in respect of any day after the date of death of the employee, and
(b) subsequently becomes aware that the employee has died,
he must inform the Board, not later than 7 days after becoming aware of the employee’s death, of the latest day for which he has paid working tax credit in respect of the employee.
(8) Where the relevant employer—
(a) makes a payment of working tax credit in respect of any day after the employee ceases to be employed by the employer otherwise than by reason of the employee’s death, and
(b) subsequently becomes aware that the employee has left his employment,
he must inform the Board, not later than 7 days after becoming aware that the employee has left his employment, of the latest day for which he has paid working tax credit in respect of the employee.
(9) Where the employee dies and the relevant employer has not made payments of working tax credit up to the date of death in accordance with paragraph (1), the Board shall pay to the employee’s personal representatives the amount of working tax credit outstanding at the date of death.

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Source: https://www.legislation.gov.uk/uksi/2002/2172/regulation/12 (the official version)
Page: https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.