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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Payable orders: Claimant dies before cashing a payable order

If a claimant dies after you have issued a payable order but before cashing it, use the table below to see what action must be taken by which grade.

If a claimant dies after you have issued a payable order but before cashing it, use the table below to see what action must be taken by which grade.

| Who should act | Action required | || | Inspector | * cancel the original order * place it in the Cancelled Payable Orders establishment file * pass the papers to the RSO. | | RSO | * write CANCELLED in red on the hardcopy * if the payable order was issued manually * stamp the payable order box on the R23 CANCELLED * initial this cancellation

 

  • use OLDC to notify FAO(Payments)

 

  • that the payable order has been cancelled
  • authority to issue a replacement order is required

 

  • pass the papers to the RO.    
      RO Make any necessary changes to the computer record using Function CZ (RM1532).
      RSO When you receive the authority on an FAO 2601, if the original order was issued manually
  • use the stamp provided to make a new box on the R23
  • enter the serial number of the cancelled payable order in this box.In all cases pass the papers to the RO.    
      RO * use the instructions at RM3596 onwards to check the administrator or executor
  • issue a replacement payable order to the executors or administrators (RM5032).