Skip to content
Solved
SearchBrowse
Sign in

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. Probate, Confirmation, Letters of Administration, Wills

RM1553 | Probate, Confirmation, Letters of Administration, Wills

From HM Revenue & Customs · Repayment Claims Manual

You MUST NOT request the sight of the Probate (Confirmation in Scotland), Letters of Administration, or the Will etc. unless:

* there are doubts about the time limits for elections made under Section142 IHTA1984, or Section62(7) TCGA1992 (CG31720 to CG31730)* * it is required as part of a formal enquiry (AP4383)* * a submission is to be made under CG31400.This may arise where there is a deed of variation to alter the terms of the original will.* If you are sent any such document which has not been requested, it should be immediately returned to the sender:

If it is the Probate, Confirmation or Letters of Administration, a copy can be taken if required. It should be retained in the folder 133P(X)

If it is a will, it should not be copied or read. You should tell the sender that we do not require to see the will and that it is being returned without being copied or read. The copy of your reply should be endorsed, "Original copy of the will returned to...............without being read on............."

PreviousNext
PrivacyTerms