AP4382 - Deceased Persons: Making the repayment to date of death

Where there is information omitted from the R27, or the R40 claim form you will find in the vast majority of cases the omission or understatement is purely an oversight by the person who has completed the form (often the widow, widower or civil partner of the deceased). The income may also be overstated. In these circumstances, the omitted or understated/overstated income may be corrected by using the P45, P14 or P11D and the National Insurance Benefit time apportioned to the date of death.