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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Amending an existing annual claims case: deceased signal set in error

When you learn that a taxpayer is deceased

complete Format 1 as follows take the action described at RM1548 onwards.

| Field | Notes and action required | || | CLAIMANT:NAME | If you know the name of the administrator or executor, enter it here.
If you do not know the name of the administrator or executor enter
Personal representatives of ….dec’d.
RM1508 tells you how a name should be entered. | | CAPACITY | If the name of the administrator or executor was entered in CLAIMANT:NAME enter

* Executor of....dec'd.or
  
* Administrator of ....dec'd.If the name of the administrator of executor was not entered in CLAIMANT:NAME leave blank.RM1508 tells you how a name should be entered. | | ADDRESS       | Enter the address of the person whose name you entered in CLAIMANT:NAME   RM1512 tells you how an address should be entered.                                                                                                                                                                | | DECEASED?     | Enter Y.                                                                                                                                                                                                                                                                                    |

Press SEND

If you set the deceased signal in error

  • amend the entry in DECEASED to N
  • make any necessary amendments to the other fields shown in the previous table.