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Contents

Official guidance
Repayment Claims Manual

RM1548P · Setting up and amending: what happens when a taxpayer dies

  • RM1548 · Existing annual claims case: taxpayer dies
  • RM1552 · Existing annual claims case: what to do when first notification of death received
  • RM1553 · Probate, Confirmation, Letters of Administration, Wills
  • RM1556 · Annual claims case: the administration period
  • RM1560 · Existing annual claims case: making the repayment to date of death
  • RM1564 · Making the repayment to date of death
  1. Setting up and amending: what happens when a taxpayer dies: contents
  2. Existing annual claims case: taxpayer dies

RM1548 | Existing annual claims case: taxpayer dies

From HM Revenue & Customs · Repayment Claims Manual

When a taxpayer who made annual repayment claims dies, you will be responsible for finalising the repayment for the period to the date of death.

You may also be responsible for the Administration period (AP4414) which follows the date of death. See AP 4419 to AP 4424 inclusive for full details about how to decide which office must assume this responsibility.

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