I'm planning to fully retire in February. A client died last month, and I'm about to do her 2020 tax return. There is only rental and pension income to report. Is it possible to submit 2021 before 5 April?
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Not possible to submit I don't believe, but given your circumstances, id call HMRC as they may well accept a paper submission.
Yes, print out a 2019/2020 one, manually change the dates, complete and send off in the post.Is it possible to submit 2021 before 5 April?
Have you been appointed by the executor to deal with the tax affairs of the deceased's estate?
It's always been my understanding that an appointment ceases on the death of the client.
We have in the past, received returns with a client name and (Deceased) in brackets, and were previously the accountants but were not formally appointed by the estate. So I don't even think hmrc care.
We have in the past, received returns with a client name and (Deceased) in brackets, and were previously the accountants but were not formally appointed by the estate. So I don't even think hmrc care.
I quite believe that HMRC wouldn't be concerned but then again they probably assume that the agent submitting the return has the required authority to do so.
I quite believe that HMRC wouldn't be concerned but then again they probably assume that the agent submitting the return has the required authority to do so.
But presumably it will be a paper return signed by the executor so the agent's status won't come in to it?
But presumably it will be a paper return signed by the executor so the agent's status won't come in to it?
It may be that the OP has indeed made arrangement with the executor in which case all is good - and he/she will be paid for his/her troubles too.
They may not care however they WILL remove your authority to act. Meaning that you have to jump through hoops to get re-authorised by the Personal Representatives.
I've done returns for the executors of estates and HMRC have put the return in the executors name with a new UTR.
Return for the deceased to date of death remains with the same UTR.
Returns for a period of administration (if not under the simplified procedures) have a new UTR.
Never done it myself but I understand that HMRC will accept returns for dead people before the year ends.
The HMRC guidance at SAM90010 onwards, may be of assistance. I believe they now have a special Bereavement team that deals with these matters for most cases.
I seem to recall the Breavement Team sent me a paper tax return for a deceased client.They had just crossed out the year on the top of the tax return and had hand written in the current tax year.This was however a couple of years ago.
That's still how it's done. A Return to DoD can be submitted as soon as it's ready to be submitted.
Thank you all for the reassurance - it seems very straightforward given it'll be a paper return. Most grateful!
To make sure you are appointed when you get the exor to sign the form have a 64-8 signed at the same time.
Bereavement team are very good
For a deceased case yes: notify HMRC and they will send you a return manually dated 6 April 2020 to the date of death. Unfortunately the most digitally advanced tax authority in the world can't do it digitally (even though death meets the criteria for being a widespread issue).
Unfortunately the most digitally advanced tax authority ....
Off topic but I would contradict that ! I deal with UK and French tax authorities and I know which is more digitally advanced ! It's not UK.
Did you not see the tongue in the cheek?
See it now ! Point taken but so much English exceptionalism about I jumped to conclusions !!
I've dealt with plenty of these over the years. Yes, you can submit an "in year" return when someone has died, although sometimes everything can go on an R27. Your agent authority does lapse when a client dies, so HMRC will not communicate with you, although they will probably accept a tax return. However, as you need to get the executors/administrators to sign the return, why not get them to sign a new 64-8 at the same time, which you can then send in with the tax return. You will then be able to deal with any queries.
