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Getting a new UTR for a deceased client

Client has died; the old UTR has vanished and the new one for the estate is needed

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Client has died; the old UTR has vanished and the new one for the estate is needed.

HMRC says that they will issue the new UTR to the personal representatives but was unable to tell me how they would know who those personal representatives were; whether the PRs should just write to HMRC and if they did that how HMRC would know that they were in fact the PRs for the deceased.

The PRs' do not have a clue about any of this stuff!

Can someone tell me how it should work please?


Replies (6)

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By Accountant A
28th Oct 2019 14:55

I would say that your first step is to invite the personal reps to appoint you to deal with the tax affairs of the estate.

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Replying to Accountant A:
By Comptable
29th Oct 2019 15:57

Yes, that was indeed my first step which is why my question was about how HMRC would know who the PRs are.

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By SteveHa
28th Oct 2019 15:25

Use the "Tell Us Once" online tool, which asks for details of the personal representative, and notifies HMRC.

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By CJaneH
28th Oct 2019 15:48

The UTR for the deceased remains the same. But on death your status as agent is cancelled.

You need to re-apply for agents status with the Personal Representative or Executor as the person authorising it. That will allow you to deal with the tax return(s) up to date of death.

If the estate is of some value and earning rents, dividends and interest there may be a need for the trust to have a UTR.

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By K81
28th Oct 2019 15:57

if you are the authorised agent (by the personal rep/executor) then the tax return to date of death uses the same UTR.
If an estate tax return is required then you (or the new agent) will need to register this with HMRC under registering an estate return. A new UTR will be issued.
You may not need to complete an estate return for income in the administration period though, check the circumstances in which this applies.

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By bernard michael
28th Oct 2019 16:12

I've got the same problem . The trouble with clients is they tend to die before the accountants

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