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

When you have received a Self Assessment Return, an R40 claim form, or an R27 claim for repayment, you should follow the normal SA processing rules.

This means that the information provided should be accepted without further enquiry, subject to any obvious repair or correction to the return or claim form that may be needed.

Where there is information omitted from the SA return, 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). In these circumstances, the omitted or understated income may be confirmed through telephone contact, but please be aware of the sensitivities around making such calls. Additionally you can repair any obvious errors for example using a time apportionment of the NIBACT to date of death where it differs from the figure on the R27 or accepting the date of receipt as the date of signature where the date has been omitted.

Pension or sub source information understated by up to £5000

Where the pension or sub source income has been understated by up to £5000, stop processing the form, circle in pencil the box that needs to be queried, and pass to your nominated officer to make the telephone call to clarify the entry.

When making telephone contact, you must make it clear that you are contacting them simply to confirm details of the income so you can continue to process the claim. Make a note of the changes and record details of the telephone call in E Notes.

Note: For those staff who will be undertaking telephone calls to customers, it is essential that you verify their identity to ensure confidentiality and to protect against fraud.

Pension or sub source information understated by £5001 or more

Where the omitted or understated amount is over £5000 you should consider whether you need to make formal enquiries in accordance with AP4383

If you have doubts about the status of the person making the claim HMRC Inheritance Tax Nottingham may be able to provide you with information they have received in respect of the Inheritance Tax Return. (AP 4388)