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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Existing annual claims case: what to do when first notification of death received

When the Personal Representative (who may also be called an executor or administrator of the deceased`s estate) first notifies you of the death, take the following action:

Check the name and address of the claimant on the claims case record and amend it as required, and set the DECEASED indicator on the record (RM1532)

  • Convert the case to a file case.

* * Follow the instructions at AP4344 onwards.

* * Prepare sub folder 133P(X) in every case to hold all relevant papers and control the action to be taken. * * issue a suitably worded letter enclosing where appropriate:

* * Form R40 (RM1560) for the period to date of death.

Form Trust Ref 2 can be completed to advise Trusts & Estates for information received regarding income within the administration period or trust details. This will only be needed in exceptional cases - TSEM7425, TSEM1420 & TSEM7366.