Death of taxpayer

Isn't death deemed to be reasonable excuse?

HMRC seem to be doing the right thing legally and I don't think they or anybody else can be blamed this time. Death is nearly always inconvenient.

on deceased cases and the right processes for HMRC to have in place. If you are a member of a body, do contact them to offer your current experiences. If not, I will feed your comment into our working together rep. If HMRC want to talk to you about how you think this could be improved are you available (after January!!)?

has is that the executors may not want the agent to continue. So they really have no choice. There should certainly be a breathing space so any fines are put aside. A 3 month period seems a reasonable time for an agent to be appointed.

@johnjenkins

Sometimes the client changes accountants and does not want the existing agent to continue, but the agent authorisation remains in place until it is replaced or revoked.  The death of a taxpayer does not void the obligation to file tax returns for that taxpayer up to the date of death, so why cannot the existing agent's authorisation remain in place until the executors appoint another agent if they wish?

And what is the point of form R27, Potential repayment to the Estate, which the Revenue sends to the person - usually the tax agent - who notified them of the death?  In self-assessment cases, the agent will usually file an online tax return up to the date of death rather than completing the income details on the paper form R27.  If you were to do it on the R27, there would be a considerable delay before all the information was available and the form could be submitted; in the meantime, the Revenue would not know the name and address of the executor, whose details also have to be entered on the R27.  It would be better to re-design the R27 as a simple form asking for the basic details of probate and the name and address of the executor.

After the death a new entity is born, similar from SA to Ltd Co. So the authorisation is no longer in place. Common sense and flexibility are no longer part of HMRC's vocabulary - unless, of course you happen to be GS or Vodaphone.

registered at the RO within a certain time limit, as do births, so that's where it could be picked up from.

the agent should continue until confirmed or replaced by the executors so the deceased is not left with an unrepresented hiatus.

I'm dealing with someone trying to file a return for a deceased client from start of 2010-11 tax year up to the date of death. There is no reason why the authority should not stand for that period, but I am struggling to get it to file for him (he is an agent using our software). It is nonsense to say that the authority should not be valid to date of death - and even then with an agent ID it should allow a "file only", but the record seems to be locked for filing.

Will be onto e-services on Monday re this, and passing on up the line for the work being done by HMRC on deceased cases. Please add your comments and I will incorporate them.

Thanks

this is EXEMPLARY OF THE SMALL MINDED NON COMMUNICATIVE CAA team in longbenton who are unwilling to enter into any form of communication with "customers"/service users" as we are all branded now.

it is pettines/petty minded to the extreme to remove a deceased details from the agent database until a good 2-3 hours of professional time is spent forwarding an amended version of the 64-8 describing the individual as

"personal representative of" miss bloggs deceased. and signed by the personal representative and not the spouse!!!!

regarding CIS for ltd co's. Yes of course we can offset CT against CIS. There's a little box that the CT team need to tick. Well how come the collectors can't phone you? Ah they're collectors and not inspectors. What about "agent view"? What's that? Ooh no I can't see that being allowed to happen here, but I will bring it up at our 10 o'clock meeting.