HMRC is setting up a dedicated bereavement services team to deal with PAYE and Self Assessment when taxpayers die.
The initiative is the result of the joint working party with professional tax bodies to improve HMRC’s service quality. The main innovation is to include an option on the R27 form to finalise the deceased’s tax affairs that lets their personal representative or executor/administrator nominate someone to act on their behalf.
A new section has been added to the form to provide details of the surviving spouse or civil partner so HMRC can also review their tax arrangements.
The objective of the reforms is to offer a single point of contact when finalising the estate of a PAYE and Self Assessment customer who has died and to make it easier...