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HMRC Agent Authorisation when somebody dies

HMRC Agent Authorisation when somebody dies

A client died nearly two years ago, and a refund was due on the 2011 tax return submitted (and full bank details were provided on the tax return).

The refund wasn't made (this happens fairly regularly).

We then went onto the HMRC website and requested a repayment online, again giving all the necessary bank details. Again nothing has happened.

We have phoned up HMRC and the person on the phone was pretty stroppy, saying that our agent authorisation should have been withdrawn at the date of death, and that a new 64-8 needs to be submitted. Until that happens he flatly refused to discuss the matter.

Is this correct? It's the first time we have come across this (and not the first repayment we have dealt with after the death of a client). 

What do we put on the new 64-8 - the client's name (Deceased) and have it signed by the executor (the widow) or what?

Thanks for advice. 


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04th May 2012 10:31


Strictly speaking, yes they are correct.Technically the agent authorisation is withdrawn at the date HMRC become aware of the death.  You will appreciate that the deceased and the executors are legally two separate people, even when the executors are dealing with the lifetime affairs of the deceased. 


Your suggested 64-8 is correct, signed by the executors. 


Thanks (1)
04th May 2012 10:36

New bereavement services team

Thanks to episodes like this, the service quality improvement project between HMRC and professional bodies has resulted in the formation of a new bereavement services team and a revised R27, as we reported last month.

If you get the executor to puts your name on the new R27 and contact the bereavement team, you shouldn't get this sort of hassle.

Thanks (2)
By newmoon
04th May 2012 11:24

OK Thanks

Thanks for the advice everyone.

We are getting a new 64-8 signed later today.

Speaking to a tax consultant, he told me of a similar situation where a partnership ceased and HMRC refused to speak to him as agent since the 64-8 was no longer valid!!! 


Thanks (0)
04th May 2012 12:44

Check this out...

 I came across this a few weeks ago and posted the comment below on 24 April under 'Registering a client for CT...'


Along a similar vein - has anyone else noticed this....go onto direct gov at this link

and look under 'What happens next'

... the text states that when a member of a deceased's family registers a death (this can now be done online) directgov automatically sends notification to HMRC. If that person was a client then you will find that that name is deleted from your list of clients and you have to reauthorise for the 'new' deceased client. 


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