Returns: individuals returns: taxpayer is deceased
You may learn on receipt of the return that the taxpayer is deceased. The clerical procedures following the death of a taxpayer are largely unaffected by the introduction of SA. Detailed guidance is given in the Assessment Procedures Manual (AP4344 to AP4635). If the first notification of death is on the SA return completed by the personal representative, any requests for additional information and / or documents can only be made as a formal Section 9A enquiry.
When informed of the death of a taxpayer it is necessary to update the taxpayer record to indicate
- That the taxpayer has died
- The date of death
- The details of the Personal Representatives
Note: Whenever there is a change to the capacity details, any current registration or enrolment for the SA Online Service will be removed from the online computer system. Therefore the capacitor must be advised to register and enrol again for the SA Online Service, using the personal details of the customer they are acting for, to be able to file the customer’s tax return online. When this is done, the activation code will be sent from the Government Gateway to the home address of the capacitor on the record. For further information, see subject ‘Set up taxpayer record: set up capacities’ (SAM100210).
For more information about deceased cases see section ‘Permanent Cessation’ (SAM90000 onwards)