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HMRC internal manual

Trusts, Settlements and Estates Manual

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.

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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.