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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: processing income details to date of death


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.

When you have received R27 claim for repayment, and either the SA Return or an informal calculation, you should follow the normal SA processing rules. This means accepting, without enquiry, the information provided, subject to any necessary obvious repair to the return or calculation.

Make a formal enquiry under either Section 9A or Paragraph 5 Schedule 1A only if you are not satisfied with the information supplied.

For detailed guidance about discovery see EM1545 and EM3250 onwards. For guidance on the time limits that apply to all assessments made on or after 1 April 2010 see CH53000 onwards. External customers can find this information at onwards.