TSEM7365 - Deceased persons: form 920 issued but not received back
TSEM7364 explains when a network office
should issue a form 920. It is important that you get the
information requested on the form. If you do not receive it back
within 2 months, you should contact the agent, solicitor or
personal representative, preferably by telephone, explaining that
the information requested on the form 920 is required to ascertain
whether or not the estate will have a tax liability.
You should also tell them we intend to deal with any
liability informally wherever possible -
TSEM7406. If you are told that no
liability will arise then you should take no further action and
file your papers. Personal representatives or agents should be
reminded that the obligation to notify chargeability remains if an
unforeseen tax liability does in fact arise.
One reason for the 920 not being returned might be because of
a delay in obtaining probate, confirmation or letters of
administration. If that is the case, ask when it is likely that
probate etc will be obtained and BF your papers for a further month
after that date. Then deal with in accordance with the above
paragraphs.
If you cannot get confirmation that the estate will not have
a tax liability, and the form 920 has not been received after this
period, submit the case to HMRC Trusts Edinburgh and provide the
following information:
- Full name of the deceased.
- Date of death.
- Names and addresses of personal representatives.
- Name and address of any agent acting.
- The value of the estate, if known (this will be evident if you
have a copy of the probate or confirmation).
- Summary of action taken to obtain the form 920.
- Details of any untaxed income received from any source in the
last full pre-death tax year.
