TSEM7206 - Deceased persons: obtaining information

The instructions in this chapter advise what HMRC need to do to agree the liability of a deceased person. HMRC can often get additional information or documents informally. However, a formal Section 9A or Paragraph 5 Schedule 1A enquiry will be needed if a formal return to date of death has been completed.

HMRC will not make formal enquiries to obtain additional information about the death (for example the probate) unless it is essential. HMRC would normally only request additional information if there is doubts about a person’s right to sign the return to date of death or a repayment claim.

A person may omit to indicate the capacity in which they have signed the return or claim. Asking for this information only would not be regarded as opening a formal enquiry.

Non- SA cases

The same approach applies to non-SA cases. HMRC can make an informal request, provided there is no repayment claim. If there is a repayment claim, a formal enquiry under Paragraph 5 Schedule 1A is required. Relatives or personal representatives of the deceased may make a general request for ‘any repayment’ to be sent to them. This request can be written or oral and may also include some income detail. Such a general request does not constitute a formal repayment claim.