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HMRC internal manual

Repayment Claims Manual

RO instructions: R185(Estate Income) etc showing payments to adult beneficiary of Will

When the personal representatives (administrators or executors) of an estate make a payment to an adult beneficiary during or on completion of the administration period they will give the beneficiary a form R185(Estate Income) or other voucher.

Confirm the voucher as follows.

The personal representatives are listed at TM\APP3 Accept the voucher without confirming it.
HMRC Trusts is dealing with the case and either  
  • the beneficiary has a limited interest and the administration period has been completed


  • the beneficiary has an absolute interest (whether or not the administration period has been completed). Send the voucher to HMRC Trusts with a form R51.  
      All other cases When the income on the voucher exceeds £500 send it with form R51 to the District dealing with the personal representative’s liability. This will be the
  • deceased’s GCD


  • HMRC Trusts office.
If the income on the voucher is £500 or less you do not need to confirm it.