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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Deceased persons: letter to the personal representative

Note

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.

Period to date of death

Write a suitably worded letter to the personal representative or the agent giving details of all

  • outstanding tax returns including the period to date of death. For SA taxpayers see SAM - ‘Special Cases-Permanent Cessation - Deceased Cases’. This contains guidance about the early issue of a Self Assessment return for the period to date of death. For non-SA taxpayers there is no alternative return. Use either form R40 (repayment claim) or ask for a letter or summary giving details of the income and reliefs etc. Form R27 refers to the need to complete the SA return to the date of death in all SA cases. It also mentions informally providing details of income and reliefs to date of death in non-SA cases.
  • open appeals/enquiries
  • unpaid liabilities (TSEM7256)
  • other information to finalise the liability up to the date of death.

Period of administration

You will also need to consider the potential tax liabilities that arise during the administration period of the estate (TSEM7362).

At some point a Self Assessment return may have to be issued to the personal representatives (TSEM7406). If it is not already clear, you should ask for the name and address of the personal representative to whom any return should be issued.

If appropriate enclose any or all of the following

  • form R27 - repayment claim form (TSEM7280)
  • form 920 - information about the administration period, beneficiaries and trusts (TSEM7362 & TSEM7364)

Do not issue form 41G(Trust) unless you know that a trust will be created.