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HMRC internal manual

Enquiry Manual

Opening the Enquiry: Miscellaneous: Death

SA returns made on behalf of taxpayers who die during the year are not exempt from enquiry. Their returns should be checked in the normal way and enquiries can be commenced within the normal time limit, if appropriate. Your approach should take into account the sensitivity of the situation.

However, you should where possible give some assurance of finality to the personal representatives of deceased taxpayers when requested to do so. If your risk assessment leads you to conclude that no enquiry is necessary, you should write to the agent or personal representative as follows.

‘I confirm that on the basis of the information contained in the (200X-0X) return(s), I do not propose to make an enquiry/enquiries.’

If you give this confirmation, then, unless further information later comes to light that would enable you to make a discovery assessment(s), you should not subsequently open an enquiry into the return.