Before sending a self assessment return making a request for a repayment to an agent for a deceased customer, it is important to ensure that there is a notification of any personal representative or executor in place, and also a valid authorisation of tax agent form 64-8 on HMRC systems.

This will ensure the repayment request can be automated, otherwise it must be processed manually and will take longer.

On notification of a taxpayer’s death, HMRC stops the acting authority of any current agent or accountant held on its systems.

If that same agent intends to continue acting on behalf of the deceased taxpayer’s records, they must submit a new 64-8 agent authorisation form.

Deceased person’s closed self assessment record