It's been a while since any of my client's have died, and I can't recall the process for HMRC authorisation. One of my clients has recenly passed away and they no longer appear on my HMRC SA agent client list. Is this correct? Should my authorisation have been revoked? I apprecate a new UTR will be issued for the Estate but I will still need to file a Tax Return for 2017/18 and the period to date of death for my client, so do i need to reregister as their agent? I just wanted to check what the process is for authorisation before I moan to HMRC.