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phoned up HMRC and the person on the phone was pretty stroppy, saying that our agent authorisation should have been withdrawn at the date of death, and that a new 64-8 needs to be submitted.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.
- Practice management 141 1
- Watch out self-assessment scam e-mail 211 4
- Conversion from UK GAAP to IFRS 82 1
- IHT and cash gifts 53 1
- Childcare voucher schemes 133 7
- Clothing 156 4
- VAT registration transfer 147 3
- Previous auditor threatening to sue our firm for unpaid fees 573 30
- Sponsorship & VAT 86 1
- CT/CO'S HOUSE DATES ALLIGNMENT 98 2
- Director drawings 394 31
- IRIS opentax login problems?! 323 3
- Online Payroll with Auto Enrolment 93 1
- HMRC SA302s 204 3
- What does the "K" signify 432 7
- Director or self-employed 148 1
- The Copyright Licensing Agency 127 3
- Reporting foreign income in Self-Assessment Tax Return 142 3
- What sectors to target? 202 7
- Adding employers clients on LinkedIn 133 2
- Form MR01 (Particulars of a charge) - does this need to be filed if you remortgage with the same lender? 905
- Underpaid VAT assessment and relation to SATR 610
- Did you realise Google will not patch android exploit ... 577
- Latest phishing scam 531
- Cashback for opening business bank acct = trading income? 378
- Corporate LLP with 30 June Year end - How to record on SA800? 343
- Auto Enrolment Questions Answered 281
- Loan benefit after person ceases as director/employee 199
- Capital allowances in first basis period 188
- Sabbatical payments 175