Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Changes - death (customer): Death of a customer - reporting to TCO (Info)

An executor, next of kin, personal representative, guardian or surviving partner may notify the death of a customer through one of the following sources

  • letter to Tax Credit Office (TCO)
  • phoning a Contact Centre
  • reporting the death to the Department for Work and Pensions (DWP) or a Jobcentre Plus (JCP) office in Great Britain or the Department for Social Development (DSD) or a Social Security Office (SSO) in Northern Ireland
  • on a tax credits form or award notice. If it has been issued

    • by the Priority 1 Team, it will have Priority 1 team clearly marked on the front and will be returned directly to that team.
    • through the normal procedures, it will be sent to the Priority 1 team when it arrives at Netherton without being captured.

If you are notified of the death of a customer from one of these sources, you must direct the case straight away to the TCO Priority 1 team.

When you refer the case to the Priority 1 team, you must provide the details of the executor, next of kin, personal representative, guardian or surviving partner along with the deceased’s

  • name
  • date of birth
  • date of death.

There is an Action Guide for this subject, select TCM0040120 to access it