Section 13 | Person liable for tax

(1)The person liable for any tax on employment income under this Part is the taxable person mentioned in subsection (2) or (3).This is subject to subsection (4).

(2)If the tax is on general earnings, “the taxable person” is the person to whose employment the earnings relate.

(3)If the tax is on specific employment income, “the taxable person” is the person in relation to whom the income is, by virtue of Part 6 , 7 or 7A or any other enactment, to count as employment income.^F1

(4)If the tax is on general earnings received, or remitted to the United Kingdom, after the death of the person to whose employment the earnings relate, the person’s personal representatives are liable for the tax.

(4A)If the tax is on specific employment income received, or remitted to the United Kingdom, after the death of the person in relation to whom the income is, by virtue of Part 7, to count as employment income, the person's personal representatives are liable for the tax.^F2

(4B)Subject to section 554Z12, if—^F3

(a)the tax is on specific employment income under Chapter 2 of Part 7A, and^F3

(b)the relevant step is taken, or (if relevant) the income is remitted to the United Kingdom, after the death of A,^F3

A's personal representatives are liable for the tax.

(4C)Terms used in subsection (4B) have the same meaning as in Part 7A.^F3

(5)If subsection (4) , (4A) or (4B) or section 554Z12(3) applies, the tax is accordingly to be assessed on the personal representatives and is a debt due from and payable out of the estate.^F4F5