Commentary

I4.539 Personal representatives—dealing with HMRC

IHT, trusts and estates

I4.539 Personal representatives—dealing with HMRC

I4.539 Personal representatives—dealing with HMRC

When a taxpayer dies, the simplest way to inform HMRC (and other government organisations) is the Tell Us Once service. HMRC will then contact the personal representatives with instructions regarding the next steps. These will depend on the complexity of the deceased's affairs. Where, for example, the deceased was taxed through the PAYE system and had relatively simple tax affairs, an automated process applies. HMRC will write to the PRs confirming that they are aware of the death and do not require any further information. Where the deceased was a Self Assessment tax payer or

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