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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Deceased persons: when to issue form R27

Repayments to date of death

Issue an R27 if

  • it appears that there may be a repayment due to the date of death, and
  • you have not received an SA return or a repayment claim for that period.

Send the R27 to the personal representative. Include a covering letter and the other enclosures outlined at TSEM7214.

About the R27

The R27 includes a formal claim for repayment. It also asks for the following information up to the date of death

  • details of the administration of the estate
  • gross income and tax deducted
  • reliefs etc claimed.

SA return to the date of death

Where the deceased was an SA taxpayer, the personal representatives need not wait until the end of the tax year before completing a return. The R27 offers the chance to complete an SA Return, for the period to date of death, at that time.

Because of the history of a case you may need additional information to finalise the liability. You can request it informally if you do not have a completed return for the year. Ask for the information only if it is essential to finalise the overall position.