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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: personal representative not known

No earlier than two months after the date of death:

  • ask Customer Ops or for indirect taxes, DTO or EEC team at Liverpool:

    • for the name of the personal representative
    • whether they have received a completed form R27 which will supply information about the personal representative and the deceased estate
  • make use other sources of information to help; for example, tax credits, NIRS2, DTOs Electronic Folder, EEC team Liverpool, Experian or the taxpayer’s agent
  • note the information on the relevant computer systems
  • make further enquiries starting with the person who notified HMRC of the death or at the deceased’s last known address to find out:

    • if there is a personal representative
    • if there is an estate and whether or not probate/confirmation is being sought.

It is reasonable to assume initially that a relative will be dealing with the deceased’s affairs.

If four months after the date of death either:

  • you find out that no one intends to act for the estate
  • you do not know if anyone is acting

look in the Calendar of Grants to find out if probate/confirmation has been obtained.