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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: form 920 issued but not received back


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.

TSEM7364 explains when a local office should issue a form 920. It is important that you get the information requested on the form. If you do not receive it back within 2 months, you should contact the agent, solicitor or personal representative, preferably by telephone, explaining that the information requested on the form 920 is required to ascertain whether or not the estate will have a tax liability.

You should also tell them we intend to deal with any liability informally wherever possible - TSEM7406. If you are told that no liability will arise then you should take no further action and file your papers. Personal representatives or agents should be reminded that the obligation to notify chargeability remains if an unforeseen tax liability does in fact arise.

One reason for the 920 not being returned might be because of a delay in obtaining probate, confirmation or letters of administration. If that is the case, ask when it is likely that probate etc will be obtained and BF your papers for a further month after that date. Then deal with in accordance with the above paragraphs.

If you cannot get confirmation that the estate will not have a tax liability, and the form 920 has not been received after this period, submit the case to HMRC Trusts & Estates Edinburgh and provide the following information:

  1. Full name of the deceased.
  2. Date of death.
  3. Names and addresses of personal representatives.
  4. Name and address of any agent acting.
  5. The value of the estate, if known (this will be evident if you have a copy of the probate or confirmation).
  6. Summary of action taken to obtain the form 920.
  7. Details of any untaxed income received from any source in the last full pre-death tax year.