IDG34100 - Protecting the confidentiality of deceased customers: Verifying the identity of Personal Representatives

Verifying the identity of Personal Representatives

The deceased’s Personal Representative becomes responsible, where necessary, for filing a tax return for the estate as well as the payment of any outstanding tax and National Insurance liabilities. For this reason the Personal Representative may contact HMRC seeking information about the deceased’s affairs. IDG34050 confirms that confidential information about the deceased may only be disclosed to the Personal Representative.

You must identify that the person making the enquiry is in fact the Personal Representative before making the disclosure.

1. Check whether HMRC has received a R27 ‘Repayment to the date of death’ form. This is a form which is filled in by the Personal Representative. If the person making the enquiry into the deceased’s affairs is the person named in the R27, then that person is the Personal Representative and you may disclose.
   
2. If there is no record of receiving a R27 form, check whether HMRC has received a Self Assessment return to the date of death. The Self Assessment will be filled in by the deceased’s Personal Representative. If the person making the enquiry into the deceased’s affairs is the person named in the Self Assessment, then that person is the Personal Representative and you may disclose.
   
3. If HMRC does not hold either of the above, you must ask the enquirer to provide any of the following documents, which prove the individual is the Personal Representative, and allows you to disclose information about the deceased to that person:

• a Letter of Administration, or
• a grant of Probate, or
• in Scotland, Confirmation.

These documents are described at IDG34050.

Where there are two or more Personal Representatives

Sometimes two separate executors may be appointed by a will, or two administrators appointed by the Courts. This means that there are two or more Personal Representatives.

You should proceed as above. However, you must be careful to check the will or Letters of Administration to ensure all Personal Representatives have the same powers in relation to the estate. For example, it may be that Personal Representatives are appointed where the deceased held assets in more than one country and different Personal Representatives are empowered to deal only with the assets located in a particular country. In such cases information relating to assets situated in a particular country must not be disclosed to the wrong Personal Representative.

Special Personal Representative

A variation of the situation where there are two or more Personal Representatives is when a Special Personal Representative is appointed under the provisions of the Settled Land Act 1925. This Special Personal Representative is in addition to the ordinary Personal Representative and will only deal with issues relating to settled land and no other aspects of the estate. You must therefore only disclose information to the Special Personal Representative in relation to the settled land.

See also