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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - death (customer): Death of a customer - reporting to TCO (AG)

To deal with the notification of the death of a customer, consider steps 1 to 8.

Step 1

If notification of the death of a customer is received in

  • Tax Credit Office (TCO), go to .
  • 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, go to .

Note: If an executor, guardian or surviving partner notifies the death of a customer to Child Benefit Office (CBO), CBO will

  • deal with their aspects of the claim
  • provide any relevant information required by TCO
  • refer the case directly to the Priority 1 Team.

Step 2

Complete form TC648

  • mark the top of the form TC648 with ‘Urgent Priority 1 Team’
  • complete the form with the customer’s

    • full name
    • NINO

    and, if you hold them, the following details

    • date of birth
    • date of death
    • name of the executor, surviving partner or guardian, as appropriate
    • NINO of the executor, surviving partner or guardian, as appropriate
    • phone number of the executor, surviving partner or guardian, as appropriate
    • address of the executor, surviving partner or guardian, as appropriate
    • any other information

then

  • send form TC648 and any accompanying correspondence marked ‘Urgent Priority 1 Team’ to the Priority 1 team
  • take no further action.

Step 3

Explain to the executor, guardian or surviving partner that their case will be dealt with by a specialist team in the TCO. Ask them to provide you with their

  • full name
  • NINO
  • an address and contact phone number with a convenient time for the specialist team to contact them

Note: Tell the caller that a member of the specialist team will only contact them if necessary.

and, if they hold them. the following details about the customer

  • full name
  • NINO
  • date of birth
  • date of death
  • whether they have made a claim to tax credits
  • any other information

then

  • go to .

Step 4

Record all these details on form TC648

  • tell the executor, guardian or surviving partner you will forward the information on to the specialist team as a matter of priority

Note: If the caller asks about Child Benefit or Child Trust Fund, inform them that the specialist team will be able to deal with their enquiry.

then

  • If the claim is

    • pre-award, use Function CAPTURE APPLICATION and go to the Summary Information screen to record the callers enquiry in the Application Notes field

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.

    • post award, use Function MAINTAIN HOUSEHOLD NOTES to record the callers enquiry

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

  • go to .

Step 5

When the executor, guardian or surviving partner has left the office

  • phone the Priority 1 team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • provide the team with

    • your details and a contact phone number
    • the details you have obtained about the deceased customer
    • the contact details of the executor, guardian or surviving partner
  • forward the details you have recorded, clearly marked with ‘Priority 1 Team’ in red and send it with any accompanying correspondence the executor, guardian or surviving partner has given you to the TCO following your normal postal instructions.