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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: obtaining information

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

Do not make formal enquiries to obtain additional information about the death (for example the probate) unless it is essential. You should normally only request additional information if you have 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 he has signed the return or claim. Asking for this information only would not be regarded as opening a formal enquiry.

Non SA cases

Use the same approach in non-SA cases. You can make an informal request, provided that you do not have a repayment claim. If you have a repayment claim, you must make a formal enquiry under Paragraph 5 Schedule 1A. 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.