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

HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
, see all updates

Deceased persons: initial action by responsible office


The guidance relating to processes on this page of the TSEM is suspended for the time being as it is under review. This is due to recent changes made to the form R27 and other process changes introduced by the bereavement project. If you have been given other local instructions on the process to follow please refer to these.

TSEM7204 has information to help decide which office is responsible for dealing with the liability to the date of death. That office should take the following action.

Form 133P(X)

Prepare a sub-folder 133P(X) in every case. Use it to contain all relevant papers and to control the actions you take.

Cancel signals

Note your records and cancel any return signal.

Notify other offices

Contact other offices with an active interest in the case and let them know the date of death. If known, also give the name and address of the personal representative.

Interested offices might include

  • Debt Management and Banking
  • Enforcement & Insolvency Service/Unit
  • HMRC Trusts & Estates Office where the deceased was taxed as a settlor

If the deceased was self-employed notify NIC&EO Self Employment Group Longbenton on form SED1 (TS50/99 refers).

Note that if the deceased was a contractor or a sub-contractor there is no need to update the CIS Processing Centre as the information should flow over from SA.

Contact the personal representative

TSEM7214 has details of the letter to send to the personal representative.