21 Death of employee.

(1) On the death of an employee in respect of whom an employer holds a certificate of tax credits and standard rate cut-off point or tax deduction card or in respect of whom a temporary tax deduction form has been prepared by the employer under subparagraph (c) of paragraph (3) of Regulation 20 or to whom the provisions of paragraph (2) of Regulation 22 apply, the employer shall immediately send to the inspector by whom certificates of tax credits and standard rate cut-off point or tax deduction cards are ordinarily issued to the employer the certificate (relating to cessation of employment) mentioned in paragraph (1) of Regulation 20 or in paragraph (6) of Regulation 22, as the case may require, and shall insert thereon the name and address of the personal representative of the deceased employee, if they are known to the employer.

(2) If any emoluments are paid by the employer after the date of the employee's death in respect of his or her employment with the employer, the employer shall, on making any such payment, deduct or repay tax as if the deceased employee was still in the employer's employment at the date of the payment, and —

(a) if the amount of those emoluments and the date on which they will be paid are known at the time the certificate mentioned in paragraph (1) of this Regulation is completed, the employer shall include thereon 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

(b) in any other case, the employer shall indicate on the certificate that a further payment of emoluments will be made.