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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: consider the defaulter: deceased customers: direct contact from the public

If you discover during conversation with a member of the public that a debtor has died:

  • be sympathetic as this may be a difficult time for the person to whom you are speaking
  • ask for details of:

    • the date of death
    • the contact’s name, address, phone number and their relationship to the deceased
    • whether a will has been made
    • if there is likely to be an estate and if so request details
    • the names, addresses and telephone numbers of personal representatives who will be dealing with the estate
    • the name and address of any solicitor or accountant involved and
    • any HMRC reference number they have
  • advise them for further contact to phone the Estates & Trusts Office on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If there are no personal representatives at the time, ask them to advise Estates and Trusts Office in Nottingham as soon as appointments are made on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If they need help in dealing with the estate, tell them to phone HMRC’s Probate & Inheritance Tax Helpline on 0300 123 1072.