A client died nearly two years ago, and a refund was due on the 2011 tax return submitted (and full bank details were provided on the tax return).
The refund wasn't made (this happens fairly regularly).
We then went onto the HMRC website and requested a repayment online, again giving all the necessary bank details. Again nothing has happened.
We have phoned up HMRC and the person on the phone was pretty stroppy, saying that our agent authorisation should have been withdrawn at the date of death, and that a new 64-8 needs to be submitted. Until that happens he flatly refused to discuss the matter.
Is this correct? It's the first time we have come across this (and not the first repayment we have dealt with after the death of a client).
What do we put on the new 64-8 - the client's name (Deceased) and have it signed by the executor (the widow) or what?
Thanks for advice.