HMRC Agent Authorisation when somebody dies
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phoned up HMRC and the person on the phone was pretty stroppy, saying that our agent authorisation should have been withdrawn at the date of death, and that a new 64-8 needs to be submitted.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.
- flat rate scheme 2,338 49
- Restriction of trading loss and overlap relief 146 2
- CIC Abbreviated Accounts 151 5
- Problems viewing AWeb posts 108 4
- Family Partnership 250 7
- Rollover relief - No new asset purchased 316 5
- Can I prepare dormant accounts? 129 2
- How do you integrate prepaid expenses in to the cash conversion cycle? 59 2
- Does anyone have an old version of Sage for sale? 179 4
- Signed accounts for bank 642 14
- What route into accountancy would you recommend? 834 12
- Business lending another business money (UK) 292 7
- Deferring dividends on paper 173 5
- VAT Query on new build 109 1
- How to format Co-operative Accounts 98 1
- P11D Car Value 262 6
- NOVA declaration 104 1
- Business valuation advice 709 18
- Auto enrolment: What’s your plan? 1,512 16
- Are any of you members of The Institute of Financial Accountants - Accountnats certificate 1,227 23