DMBM585290 | Pre-enforcement: consider the defaulter: deceased customers: probate / confirmation granted

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email [email protected] to let us know.

Where probate/confirmation has been granted or letters of administration obtained, Customer Ops will:

• note the details of the personal representatives on the appropriate computer systems

• issue leaflet DP49

• issue forms R27 or 920 as appropriate.

Form R27 may be accepted as an alternative to a SA return to the date of death and includes:

• a formal repayment claim

• information about the administration of the estate

• details of income, tax and allowances to the date of death.

Form R27 may be accepted as an alternative to a SA return to the date of death. For more information see AP4381 and SAM90010.

Form 920 refers to the administration period and trusts.

In all other cases:

• note the details of the personal representatives on the appropriate computer systems

• liaise with Customer Ops if a completed form R27 has been received and if a SA return is required

• write to the personal representatives for:

• payment

• returns

• form R27 or 920.

And, as appropriate:

• make every effort to obtain voluntary settlement (TSEM 7378 refers) and/or completed returns

• do not send demand notes or warn of legal proceedings

• in Scotland, lodge a claim against the deceased estate by advising the personal representative of the debt in writing; this must be done within six months of the date of death or recovery action against the personal representative may not be possible.