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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: How to make an enquiry to establish a personal representative’s entitlement to claim

Procedure

Ask for the completion of a form 4442/FD. This form asks for details of:

  • The residence of the personal representatives
  • Whether, and if so when, the administration of the estate has been completed
  • The residence of the beneficiaries, and the nature of their interest

The form also asks for a copy of the Grant of Probate, or if Probate has not been sought, the equivalent local document.

When you receive the completed form 4442/FD, you will need to check the following

  • The declaration has been signed by a personal representative of the deceased
  • The income claimed arose during the administration period (see INTM340020) of the estate.

The personal representatives can be considered to fulfil the terms of the double taxation agreement under which they are making the claim (see country specific guidance).

Handling the Grant of Probate

Although the form 4442/FD asks for a copy of the Grant of Probate, sometimes the original Grant will be sent to us. If this happens, take a copy for our file and return the Grant immediately. An original Grant should not be stamped, marked or have holes punched in it.