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HMRC internal manual

Repayment Claims Manual

Existing annual claims case: taxpayer dies

When a taxpayer who made annual repayment claims dies, you will be responsible for finalising the repayment for the period to the date of death.

You may also be responsible for the Administration period (AP4414) which follows the date of death. See AP 4419 to AP 4424 inclusive for full details about how to decide which office must assume this responsibility.