DMBM585275 - Pre-enforcement: consider the defaulter: deceased customers: personal representative not known
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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.