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!