New HM Revenue & Customs (HMRC) Bereavement Service for PAYE and Self Assessment customers

What changes are HMRC making?

HMRC is improving and streamlining its processes for customers who need to deal with us following a bereavement. To deliver these changes HMRC is creating dedicated teams who will be responsible for dealing with PAYE and Self Assessment for bereaved customers.

The main form which customers use to finalise the tax affairs of the person who has died (R27) has been redesigned following feedback from customers and tax specialists to make it easier to complete.

The form now has a new section in which a personal representative (or executor/administrator) finalising the estate of someone who has died can appoint someone to act on their behalf. They can also provide details of the surviving spouse or civil partner to enable HMRC to take action to review their tax affairs.

Why is HMRC making these changes?

HMRC is making these changes to improve services to customers following bereavement after consultation with customer representatives.

When will it happen?

The changes will be introduced on 11 April 2012.

What are the main benefits?

The changes will:

  • Provide a single point of contact when finalising the estate of a PAYE and Self Assessment customer who has died
  • Introduce new form R27 and notes to help personal representative finalise the estate of a customer who has died at the earliest opportunity
  • Help HMRC to improve the quality of the service provided when settling the estate of a customer who has died.

What do I need to do?

Send your completed form R27, Self Assessment Tax Return and any letters regarding bereavement for PAYE and Self Assessment customers to:

HM Revenue & Customs
Pay As You Earn & Self Assessment
PO Box 4000
Cardiff
CF14 8HR

When you call HMRC on 0845 300 0627 and an automated message begins select option 2, and then option 4 to speak to an advisor on the Bereavement Helpline.

Where can I get new form R27?

The new form is available from today and can be found by following the link below:

Go to R27