Making the repayment to date of death
When you have received the R40 you should follow the normal processing rules.
This means that the information provided should be accepted without further enquiry, subject to any obvious repair to the R40 or calculation which may be needed.
Formal enquiries into a claim.
Only in cases where you are not satisfied with the repayment claim should you make formal enquiries under paragraph 5 Schedule 1A
Repayments over £5000. Form R9.Notification to IR Capital Taxes
Where the cumulative amount repaid for the periods up to the date of death exceeds £5,000
- Complete Form R9
- Send this form together with a copy of the Probate etc if held, to IR Capital Taxes (IR - CT) Nottingham.
- Advise the claimant when you make the repayment that the amount must also be returned for Inheritance Tax purposes.