A client's wife died three months ago and , in line with the current procedure, he was issued a Form R27.No IHT is due / the Will is simplicity itself/ the aggregate of the wife 's two pensions did not exceed her (normal ) Personal Allowance so no PAYE was suffered in 2012/13 / nil savings income.
Is the Form R27 statutory in the sense that , whilst no tax is repayable or owing , it must be completed and submitted to HMRC ?
Replies (3)
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Yes, but ...
Although I am not aware that it has a statutory basis, form R27 has been changed recently so that it is effectively the income tax return for the final tax year, unless the deceased was self-employed or had capital gains or foreign income, in which case a separate tax return for the final year is still required.
In your case, as there would be nothing to disclose on a tax return, there seems no point in completing and submitting the R27.
@ Euan
My client filed an R27 for her husband and then got a penalty for not filing his tax return.
We did appeal (and succeeded), but what a pain....