TSEM7290 - Deceased persons: request for information (form Rev 14a)

HMRC Trusts & Estates Inheritance Tax may request information on a form Rev 14a. This asks for details of the tax liability for the period up to the date of death, which was subsequently paid or repaid.

Trusts & Estates Inheritance Tax takes these amounts into account when computing the value of any estate for inheritance tax purposes.

Where necessary contact Debt Management and Banking to establish the actual dates of payment/repayment.