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Client passed away. Notified HMRC. Obviously the old UTR dies with the client and a new UTR is issued for the personal representative to complete the final tax retrun up to the date of death.

Two months have passed and HMRC have still not sent anything to the personal representative (wife). Just rang HMRC to ask why and was told that beacuse they still have a live PAYE record they need a P45 for the client. What utter rubbish and how does a dead client who does there own payroll send in a P45! My response was to ask to speak to somebody in the bearevement team at HMRC.......sorry sir there is no such number!

Quick search on google and  found number for the bearevement team - chap I spoke to accepted that things had gone wrong and promised to send out the pack to the wife allthough this can take up to 30 days to arrive!

HMRC get your act together this is just terrible! 





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By K81
07th Mar 2019 15:37

just so you know old UTR doesn't finish. The UTR is retained for the period to date of death & if the estates income in the administration meets the rules for a tax return this needs to be registered on HMRC site to obtain a UTR for this period.

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to K81
07th Mar 2019 15:55

So the UTR dies with the client as I said!

Yes sorry guys I do know this but its not what I put in my post must be my frustration after trying to talk to HMRC on this matter.

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07th Mar 2019 15:33

It doesn't. The personal representative files the return to the date of death using the client's UTR. The client will disappear from your client list and you have to get fresh authorisation from the Executors.

There will only be a new UTR issued to the estate if it needs to make a return of income in the period of administration. In most cases that isn't needed

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07th Mar 2019 15:45

K81 and Cloudcounter are correct - you don't need a new UTR to file Tax Return to date of death - just a new HMRC authority, signed by personal representative or executor.

Also, if he did his own payroll I presume you mean he was a Director of a Limited Company? Company tax obligations don't die with the death of a director/shareholder. The company may of course continue to trade! And even if not, it will still need to file accounts to cessation, pay CT, etc. And would still need to wind up payroll matters which would include P45 and asking HMRC to close down scheme (unless other employees of course!)

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to northernmonkey
07th Mar 2019 16:03

Yes thank you but all of that is in hand.

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