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.