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HMRC internal manual

Self Assessment Manual

Returns: returns work lists: w016 manual issue of return: deceased signal (Action Guide)

Deceased customers will populate this worklist on a daily basis for the OUID 201400 only. Full guidance can be found in W016 - Deceased cases (AO) (October 2014) , but the steps to follow to consider whether a return is required, including whether the year has already been settled, are also shown below.

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

1. Check the taxpayer’s SA Notes to see whether a return for the period to date of death is held
  If a return has been received or the liability settled
2. If a return for the period to date of death is held or the liability has been settled
  * Delete the entry from the ‘Manual Issue of Return’ work list, using function WORK LIST CASES or function SELECTED CASE
  If a return has not been received
3. Check if there is SA criteria for the year of death, and for any year where a tax return is outstanding
Note: You must check SA Notes for any indication that the case is under enquiry and if so, refer to the Enquiry Officer before taking any further action. If the Enquiry Officer agrees you can proceed, follow the steps below    
    If there is no SA criteria for a year where a return is outstanding, including the year of death, and there is an NPS record, the liability can be dealt with by NPS. Follow the guidance at SAM101092 and SAM120116 to make the record dormant and set the ‘No SA criteria’ indicator or the year(s) involved but issue SEES letter P1003(SA) instead of the SEES letter SA832. For further information refer to PAYE13000 and in particular PAYE13310, PAYE130035 & PAYE12060 (as directed in the ‘Review SA criteria’ link within SPD 5)
    Where there is SA criteria and tax return(s) are still required, you must check if details of the Personal representative are held
  4. Where details of the Personal Representative have not been received, you should issue the SEES letter P1000(SA) asking for details of the PR
    * Make an SA Note of the action taken and await response
    * Delete the work list entry and take no further action until response to the P1000(SA) has been received
  5. Where the Personal Representative details have been received, check if the SA liability to date of death has been settled
    If the liability has been settled
    * Delete the work list entry and take no further action
    If the liability has not been settled and a return is still considered necessary
    * Use function MAINTAIN RETURN PROFILE to establish the supplementary pages that are required with the return
    * Prepare a return manually for each year a return is required and use function RECORD DATE OF CLERICAL ISSUE to enter the date of issue on the SA record (the function allows you to enter a date up to 5 days later than today’s date). Note: The return must be addressed to a named person to be considered correctly served. For example ‘Mr A N Other as Personal Representative of ……….. Deceased’. issue with SEES letter SA1004(SA)