SAM121130 – Returns: individuals returns: taxpayer is deceased

You may learn on receipt of the return that the taxpayer is deceased. The clerical procedures following the death of a taxpayer are largely unaffected by the introduction of SA. Detailed guidance is given in the Assessment Procedures Manual (AP4344 to AP4635). If the first notification of death is on the SA return completed by the personal representative, any requests for additional information and / or documents can only be made as a formal Section 9A enquiry.

When informed of the death of a taxpayer it is necessary to update the taxpayer record to indicate

• That the taxpayer has died
• The date of death
• The details of the Personal Representatives

For more information about deceased cases see section ‘Permanent Cessation’ ( SAM90000 onwards).