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Private Client Blog - Making Tax Less Taxing

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By Duncan Mitchell-Innes

HMRC has withdrawn form R27 as from 13th October 2014. Form R27 was for use in calculating the tax reclaim or payment due following a person’s death. HMRC said that a disproportionate amount of the calls to its helpline related to the form. In addition they were aware that the form placed a ‘heavy burden on the Personal Representatives’ as HMRC ‘could not deal with about 50% of forms at the first point of contact’ – which would appear to indicate that they were not correctly completed.

Rather than simply resigning the form, HMRC are making use of the information that they already hold regarding income and tax for the deceased person, such as through PAYE ‘Real Time Information’. The form R27 has therefore now been replaced with a twofold approach:

  • Where the deceased was taxed through PAYE and had more simple tax affairs, the process will now be automated and HMRC will contact the Personal Representatives (PRs) directly and no further details will be required from them.
  • Where the deceased had more complex tax affairs, HMRC will adopt a tailored approach and will write to the PRs requesting only the information that is required from them in the particular circumstances.

The plans, which are part of HMRC’s ongoing commitment, made in 2012, to improve their service for bereaved customers, will certainly be welcomed by PRs and professional advisors.

For more information or for technical assistance regarding the estate or tax affairs of a deceased person, please contact us and we’ll be happy to assist.

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