HMRC witholding refund - deceased person

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Client did in May 16.

Executor submitted the 15/16 SA return in Jan 17 & a refund is due.  But HMRC won't release the refund until the return for the period to the date of death has been submitted.  I phoned & asked why & they said they'd need to bring the tax affairs up to date for the period to the date of death before any refund can be issued.  They wouldn't state where it says this in their guidance or legislation.

Anyone come across this before?

 

 

Replies (5)

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By mikewhit
26th May 2017 11:20

No actual advice here, sorry, but have always found that just "ticking all their boxes" in the least onerous way then gives them less of a leg to stand on.

I got 3 years' worth of penalties binned by just doing this for all relevant periods and (all NIL !) returns, and submitting an appeal for each and every one.

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By Duggimon
26th May 2017 10:48

Can't say I have but I would suggest it might be easier to file the final return than to find the right person in HMRC to argue with about it.

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By User deleted
26th May 2017 14:13

As others have commented, given the situation, simply comply with the requests.

I'd also recommend completion of a fresh 64-8 signed by; the personal representative, or Executor.

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Replying to User deleted:
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By Wall1690
26th May 2017 16:29

Fresh 64-8 in place. Final return can't be completed for some time. In the meantime, the Estate is owed money by HMRC. On what basis can they simply refuse to pay it unless a Return (that isn't due yet) is completed?

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RLI
By lionofludesch
26th May 2017 16:53

Not unreasonable - HMRC don't want to be pursuing bereaved folk if they can help it.

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