TSEM7282 - Deceased persons: processing income details to date of death

When you have received R27 claim for repayment, and either the SA Return or an informal calculation, you should follow the normal SA processing rules. This means accepting, without enquiry, the information provided, subject to any necessary obvious repair to the return or calculation.

Make a formal enquiry under either Section 9A or Paragraph 5 Schedule 1A only if you are not satisfied with the information supplied.

For detailed guidance about discovery and time limits see EM1545, EM3250 onwards and EM3285.