Four Things You Should Know About Claiming A Tax Rebate When Someone Dies



Dealing with the affairs of a deceased love one can be a stressful and tricky business.  Often, the loss of a friend of family member is traumatic enough without you having to deal with their personal affairs.

If you are the personal representative of a deceased person, dealing with their tax may be one of your responsibilities.  There may either be a tax bill to pay or, often, a tax rebate may be due.

Here’s our guide to dealing with the tax matters of a deceased person.

Get in touch with the Tax Office

If you are the personal representative of someone who has died, you should first get in touch with the deceased person’s Tax Office.  They will talk you through what you need to do and send you the appropriate forms to complete.

If you cannot find details of the deceased person’s Tax Office amongst their papers, get in touch with the HMRC Enquiry Centre.  If you provide the deceased person’s name, address (and National Insurance number) they should be able to assist.

You will need a form R27

In order to work out whether a tax rebate is due, you will need the HMRC form R27 (called ‘Potential repayment to the estate’).  As the personal representative, you have to sign this form.  The R27 form asks for several pieces of information about the deceased person’s income, including:

  • State and other pensions
  • Paid employment
  • Other earned income
  • Annuities
  • State benefits
  • Savings and investment income such as share dividends or building society interest
  • Other taxable income such as rent from property

If the person paid tax through PAYE, you will have to complete the R27 form to complete.

If the deceased person paid tax through Self Assessment, you can opt to fill in the R27 form in full.  Alternatively, you can part complete the R27 form and then complete a Self Assessment tax return immediately or at the end of the tax year.

If you elect to complete the R27 form in full, the Tax Office may still need to ask you to fill in a self assessment tax return at a later date).


Claim Your Tax Back

If there is a tax rebate due, you will need a R40 form

HMRC have a specific form for claiming tax rebates – the R40 form.  When dealing with a deceased person’s tax affairs you can either complete this form immediately or at a later date when you definitely know that there is a tax rebate due.

1 comment

  1. andy says:

    have already filled in a r40 form, but have just recieved an R27 form after 9 months…do i have to fill this in and send it back,or ignore it.
    cheers
    Andy

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