Notes for filling in form R27
A Glossary Introduction
Terms on the form and
Why we have sent you form R27
notes shown in green
are explained in the When someone dies, HM Revenue & Customs (HMRC) can often pay back
glossary on page 12 some of the tax that person paid while they were alive. In other cases there
of these notes.
may be additional tax to pay. Either way, it’s important that form
R27 Reclaiming tax or paying tax when someone dies is filled in and
returned to us so that we can work out what tax is due or needs to be
repaid during the final tax year.
This form also asks for some information to help us deal with the tax affairs
of the estate and of any surviving spouse or civil partner.
A death will often change how we tax any surviving spouse or civil partner.
For example, a new pension or a change to an existing pension may affect
the amount of tax they pay. We want to check that they’re paying the right
amount of tax. And to do this we will need certain information about them.
Who fills in form R27?
The person responsible for settling the deceased’s estate (who may be known
as the executor, administrator or the personal representative) should arrange
to fill in this form. This is often the deceased’s spouse, civil partner, next of
kin, or friend. It’s their responsibility to claim money owing to the estate or
to pay any outstanding tax.
A Contacts That person can arrange for someone to help them fill in the form, as long as
These helplines may they sign the declaration themselves. They can also appoint someone else, for
help you to get some of example a solicitor, a tax adviser or a family friend, to deal with HMRC on
the information you
their behalf (you can let us have their details at Part 8 of the form, on page 8).
need to fill in this form.
But, the 'responsible person' must still sign the declaration on page 8.
HMRC Savings Helpline
If you are an executor with 'reserved powers' you do not need to fill in
0845 980 0645
0845 302 1479 Before you start filling in form R27
National Insurance Please read the 'How to fill in this form' instructions on page 1 of the R27.
contributions Textphone Keep your entries inside the boxes, and leave blank any boxes or sections
0845 915 3296 that do not apply. If you make a mistake, cross through it and write the
HMRC Blind Person’s correct information underneath.
Allowance Helpline The form asks for details of the person’s income from the previous 6 April
0845 366 7887 to their date of death. It also seeks basic information about the personal
State Pension Direct representative and the estate. So, before you start filling in the form, you
0845 301 3011 should gather together details of all the deceased’s income during the period
from the previous 6 April to the date of death. For example:
Direct Textphone • any State Pension statement(s) from the Department for Work and Pensions
0800 731 7339 • pay and tax details from a pension payer or employer – you may need to
get a letter from them with the information you need
• form P45 Details of employee leaving work from previous employers
TaxHelp for Older People
during this period
0845 601 3321
• interest certificates, statements of account or passbooks showing interest
Pension Tracing Service received and tax deducted by banks, building societies and other
0845 6002 537 deposit takers
• dividend vouchers.
R27 Notes Page 1 HMRC 01/12
Filling in form R27
These guidance notes will help you fill in form R27. They don’t cover every
question in detail, but they do cover boxes that you may need help with, or
more information about. You won’t need to fill in every question on the
form, only those that are appropriate to the deceased’s circumstances.
We’re happy to help if there is anything you’re not sure about. Please phone
us on the number shown at the top of page 1 of the R27 or go to
Please do not send vouchers, certificates, the will, the death certificate, grant
of probate, letters of administration or grant of confirmation with your
form. We will ask to see them if we need to.
Part 1 – About the deceased
If not already shown, you will need to give us one of the deceased’s
references (in either box 4 or box 5).
Question 4 Their National Insurance number
You’ll find the deceased’s National Insurance number on:
• their National Insurance number card or letter
• a payslip, pension statement or P60 End of Year Certificate from their
employer or pension payer, or
• letters from us, The Pension Service or Department for Work and Pensions.
Leave box 4 blank if you don’t know their National Insurance number, or
they didn’t have one.
Question 5 Their Unique Taxpayer reference
You’ll find the Unique Taxpayer reference, if they had one, on a Self Assessment
letter or statement from us. Leave box 5 blank if you don’t know what it is.
Part 2 – About the person filling in this form
A Contact Question 9 Please read the statements below about probate and put an
For more information 'X' in the box that applies to you
about probate and
Inheritance Tax, please If you are applying, we only want to know roughly when you expect to get the
phone the Probate and grant of probate, letters of administration or grant of confirmation.
Inheritance Tax Helpline
on 0845 302 0900.
Part 3 – About the value of the deceased’s estate and the
These questions are to help us sort out any tax that the estate may have to
pay on income or sales of assets during the administration period.
The administration period runs from the day after the date of death to the
date you finalise the estate’s affairs. It usually won’t end until the assets in
the estate have been distributed to the beneficiaries. This will either be in
agreement with the terms of the will, or under the rules for sharing out an
estate where there is no will. If the estate needs to pay outstanding debts,
Inheritance Tax or legacies, the personal representative must pay these
(or take account of them) before distributing the remainder of assets in the
estate to the beneficiaries.
While sorting out the financial affairs of the deceased, a personal
representative is responsible to pay to HMRC:
• Income Tax on any untaxed income the deceased got, and/or
• Capital Gains Tax on any chargeable gains made on assets sold or disposed of.
R27 Notes Page 2
A Contact At the end of the administration period, you need to let us know what
For more information income the deceased got without tax already taken off and details of any
about Income Tax assets that have been disposed of by the estate. We will then work out the
and Capital Gains Tax
on deceased estates in
tax due and tell you how to pay it back. If you aren’t sure what details we
the administration need please phone the 'Deceased Estates Helpline'.
period, please phone We’ll need to send a tax return if any of the following apply:
the Deceased Estates
• the estate is valued at more than £2.5 million
0845 604 6455. • the proceeds from the sale of the estate’s assets in any one tax year are
likely to exceed £250,000
• the Income Tax and Capital Gains Tax liability for the whole of the
administration period is £10,000 or more.
Where Income Tax and Capital Gains Tax amounts to less than £10,000,
we can normally deal with this without having to send a tax return.
Examples of income the deceased got without tax already taken off are
interest on a National Savings Investment Account, rent or other income
from property, business profits and casual earnings.
The estate doesn’t have to pay any more tax on income that is received after
death with tax already taken off (for example, most bank and building
society interest) or on dividends paid by UK companies.
A Contact Part 4 – About any new trust(s)
For more information
If there is a trust to be set up, answering these questions will help us to
about trust(s), please
phone the Deceased ensure that the trustees get things off on the right track.
Estates Helpline on Some wills may state that property is placed into a trust. But where there is
0845 604 6455.
no will, the rules for distributing the assets from the estate may also state
that certain assets are to be held in trust for the benefit of any child(ren).
Part 5 – About the deceased’s financial circumstances before
Part 5 is for people with relatively straightforward tax affairs. If you’re not
sure if this section is appropriate, or if it doesn’t appear to cover everything
you need to tell us about, please phone us for advice on the number shown
on the front of form R27.
Filling in a tax return
Question 16 If any of the statements below applied to the deceased,
please put an 'X' in the appropriate box(es)
Please read the statements and put an 'X' in the appropriate box(es).
If you have put an 'X' in one or more of the boxes you have indicated that
the deceased had complicated tax affairs. So you will not need to fill in the
rest of Part 5 (questions 17 to 40); please go straight to 'Part 6 – Repayment
instructions' (question 41), which starts on page 7 of the form.
We will then send the personal representative a tax return to fill in instead.
If you have not put an 'X' in any of the boxes you have indicated that the
deceased had relatively straightforward tax affairs. So, please continue filling
in Part 5 (questions 17 to 40) for the period 6 April prior to the deceased’s
date of death, up to their date of death.
R27 Notes Page 3
UK employment income, pensions and state benefits
Question 17 Total pay from all employments, before tax taken off
If the deceased had one job during the period from 6 April to date of death
put the 'Taxable pay to date' amount for that employment in box 17. If you
haven’t got this figure, the deceased’s employer should be able to provide it.
But if you have any difficulty in getting this information let us know.
If the deceased had more than one job, add up the 'Taxable pay to date'
amounts from all employments and show the total in box 17.
Do not include taxable employment benefits the deceased got, such as
medical insurance, a company car and so on. Show taxable benefits in
box 35 under 'Description of income/benefit'.
Question 18 Tax taken off pay
Show the 'Total tax paid to date' amount from all employments. Again, the
deceased’s employer should be able to provide this figure for you.
A Contact Question 19 State Pension
For more information Show the amount of State Pension the deceased got during the period 6 April
about State Pension,
please phone State
to date of death (not the weekly or four-weekly amount), but don’t include:
Pension Direct on • any addition for a dependant child
0845 301 3011. (but do include any addition for a dependant adult)
• the Christmas bonus
• the winter fuel payment
• Attendance Allowance
• Disability Living Allowance
• Pension credits.
If you don’t know the amount of State Pension they got, phone
State Pension Direct. If the deceased put off claiming their State Pension
(called State Pension deferral) and they got a lump sum payment having
done this during the period 6 April to the date of death, read the notes for
question 35 starting on page 8 of this document.
Question 20 Total of other taxable state benefits, before tax taken off
If the deceased got any of the taxable state benefits shown in the table below
and on page 5, add them up and put the total in box 20.
Taxable state benefits Additional notes
Bereavement Allowance or
Carer’s Allowance Include any amount for a dependant adult but ignore
any for a dependant child.
Employment and Support Only include the taxable element (the part that is
Allowance based on past National Insurance contributions).
Statutory Sick Pay, Statutory Only include these if we, HMRC, paid the deceased
Maternity Pay, Statutory Paternity (not their employer).
Pay or Statutory Adoption Pay Ignore Maternity Allowance – it is not taxable.
Industrial Death Benefit Pension Exclude Industrial Death Benefit Child Allowance
Jobseeker’s Allowance If the deceased stopped claiming during the period
6 April to date of death, DWP will have sent out a P45
showing the information you need.
If there was more than one claim during the period 6 April
to the date of death, add up the taxable amounts.
If you don’t have the information you need to fill in this
section, please contact DWP to get these details.
R27 Notes Page 4
Taxable state benefits Additional notes
Taxable Incapacity Benefit Incapacity Benefit is not taxable during the first
28 weeks of incapacity or if the incapacity
started before 13 April 1995 and the deceased
got Invalidity Benefit.
If the deceased stopped claiming part way through the
year, DWP will have sent out a P45 containing all the
information you need. If not, you may need to contact
DWP to get these details.
Widowed Parent’s Allowance or Exclude any child dependency increase.
Widowed Mother’s Allowance
Question 21 Tax taken off other taxable state benefits
The P45 will give you the 'Tax taken off' figure to go in box 21. Otherwise
you may need to get this from the Department for Work and Pensions.
Question 22 Total of other pensions and retirement annuities, before tax
Add together all other UK pensions such as occupational pensions and
retirement annuities, (but not purchased life annuities), the deceased got
during the period 6 April to date of death. If you don’t have this information
ask the pension payer to provide you with a statement of earnings.
Question 23 Tax taken off other pensions and retirement annuities
Show the total amount of tax deducted from all other pensions.
UK interest and dividends
Please include any income from:
• banks and building societies (including internet accounts) – from current
and deposit accounts
• Government stocks – gilt-edged securities or gilts (but read the separate
notes about gilts at question 25 on page 6 of this document)
• UK authorised unit trusts and open ended investment companies
• National Savings and Investment products where:
— no tax is taken off, such as Pensioners Guaranteed Income Bonds or an
Easy Access Savings Account, but exclude the first £70 of interest from
an Ordinary Account
— tax is taken off before you receive it, such as First Option Bonds, Fixed
Rate Savings Bonds, Guaranteed Growth Bonds and Guaranteed
• company dividends from stocks and shares.
If the deceased owned investments jointly with their spouse or civil partner
the income and tax deducted are usually shared on a 50/50 basis, so
only show the deceased’s share.
If the investments were owned jointly with someone else, again only show
the deceased’s share.
Don’t include interest (or dividends or bonuses) from tax exempt
investments, for example ISA’s and PEP’s, unless something has happened
to make the income taxable.
If you’re not sure if you have to tell us about interest on this form, please
phone us for advice on the number shown on the front of form R27.
Make sure you only include details of interest paid on savings, not the
total amount the deceased invested.
R27 Notes Page 5
Question 24 Taxed UK interest
Include income from a purchased life annuity in box 24. Income will only be
part of the payment the deceased got – check the payment certificate – don’t
put the rest of the payment on this form. (A purchased life annuity is not a
retirement annuity, nor the result of contributions made to a personal
Interest is usually paid after tax has been deducted by the payer, for
example, the bank or building society or unit trust manager. You will need
to show the net amount (the interest after tax was taken off), in box 24.
Bank statements or building society passbooks may show this differently,
• three amounts (usually on statements), 'gross interest', 'tax deducted' and
'net interest'. Show the 'net interest' figure in box 24
• two amounts, 'gross interest' and 'tax deducted'. Take the 'tax deducted'
figure away from the 'gross interest' figure to get the ‘net interest' and
show that figure in box 24
• one amount, the 'net interest'. Show that figure in box 24.
If there is more than one account add up all the 'net interest' figures and put
the total in box 24.
Question 25 Untaxed UK interest
The deceased may have chosen to receive gilt interest without tax being
taken off it. If so, the interest should be included in box 25.
If the deceased had an account that paid interest without tax being taken off
– a 'gross paying account' – show the total amount they got in box 25.
Also use box 25 for interest from government stocks where the deceased
chose to have interest paid without tax being taken off it.
Question 26 All UK company dividends (but do not add on the tax credit)
Each dividend voucher will show the holding of shares held by the deceased,
the dividend rate, the tax credit and the dividend payable. The only figure to
put in box 26 is the total of all dividend payments (don’t include the tax
credit.) You cannot claim a refund of tax credits on UK dividends.
If the deceased got foreign dividends (up to £300 net) and foreign tax has
been deducted on them include these in box 26. But please show the amount
in pounds sterling equivalent. Only basic tax credit will be given. For the
exchange rate that will be used go to www.hmrc.gov.uk and look for
Exchange rates within the Search facility.
If the deceased got more than £300 (net) in foreign dividends or had other
income from abroad such as a pension or rental profits, you’ll need to
put an 'X' in the appropriate box at question 16. We will then send the
personal representative a tax return to fill in instead.
A Contact UK land and property
For more information
about property, please Question 29 Income from UK land and property
go to www.direct.gov.uk
and look for property tax
If the deceased got income from land they owned or a property that was let
within the Search facility. during the period 6 April to date of death, show the total income they got in
If the property is jointly owned with their spouse or civil partner, the income
is usually shared on a 50/50 basis, so only show the deceased’s share.
If the property is jointly let with someone else, only show the deceased’s share.
R27 Notes Page 6
Own home – 'Rent a Room'
If the deceased let furnished room(s) in their own home (but not if the room
is used as an office) you don’t have to tell us about it, unless the total rents
they got were more than £4,250 in the year (£2,125 if the income is shared
with someone else).
If the rents they got were more than £4,250 you can choose between:
• paying tax on the excess over £4,250 – without taking off any expenses.
Show the excess over £4,250 in box 29 and 31.
• paying tax on the excess of rents over expenses. Show the total rents in box
29, the expenses in box 30 and the profit in box 31 (box 29 minus box 30).
Question 30 Expenses allowable for tax
You can usually claim the costs incurred by the deceased of letting a
property, or land. The working sheet below lists the most common type of
expense. Don’t include the proportion that represents their personal use or
claim any other personal expenses or capital costs.
Rents, rates, insurance, ground rent they paid £
Property repairs and maintenance £
Finance charges, including loan interest £
Legal and professional £
Cost of any services they provided, such as cleaning £
10% wear and tear (10% of the net rents
of furnished accommodation after council tax
and water rates paid by the landlord) £
Others, for example, advertising, stationery £
Total (copy to box 30) £
Question 33 Land and property losses brought forward from earlier years
We will take off any losses brought forward from a previous tax year from
the profit that we tax (box 31). However, we can’t do this if the deceased
didn’t make a profit during the period 6 April to date of death.
A Contact Chargeable event gains
You can find out more
about how gains on Question 34 Chargeable event gains
UK life insurance policies
arise in Helpsheet 320
Chargeable event gains may arise when benefits, usually money, are paid by
Gains on UK life a life insurance company. UK insurers are required by law to issue a
insurance policies. certificate when a gain has been made. Use the information on any
This helpsheet is certificates to fill in the boxes at question 34.
available from the
Orderline; phone Most gains from UK insurance policies are treated as having had tax deducted;
0845 9000 404. this tax can’t be repaid. There is space on form R27 to show gains for up to
four separate policies. If there are more gains to show, please put an 'X' in the
'More policies' box and include details on a separate sheet of paper.
Where there is a gain from a foreign life insurance policy you’ll need to fill in a
tax return. So please make sure that you have put an 'X' in the appropriate box
at question 16; you do not need to fill in the rest of Part 5 (questions 17 to 40).
R27 Notes Page 7
Any other income and benefits
Question 35 Other income and benefits
Use the boxes at question 35 to tell us about any other taxable income and
benefits the deceased got in the period 6 April up to the date of death.
For example, casual earnings, commission, tips or taxable employment
benefits such as medical insurance or a company car and so on.
If the deceased put off claiming their State Pension and they got a lump sum
payment for doing this, show the amount they got in the 'Amount before
tax taken off' box and the tax deducted in 'Amount of tax taken off' box.
Don’t use this section to tell us about income you have already told us about
in the 'UK employment income, pensions and state benefits' section (questions
17 to 23); more information is shown on pages 4 and 5 of these notes).
There is space on form R27 to show up to four other incomes or benefits.
If you need to show any more, please put an 'X' in the 'More income and
benefits' box and include details on a separate sheet of paper.
A Contact Other expenses and reliefs
For more information
about other expenses Question 36 Tax relief
and reliefs go to
If you want to claim any tax relief use this section to tell us about other
incometax/ allowances and any tax relief that the deceased may have been entitled to,
intro-tax-allow.htm such as:
• professional subscriptions
• qualifying employment or fixed rate expenses
• the amount of payments made to charity under Gift Aid.
Give full details in the space provided. Don’t forget to include the amount of
tax relief that you’re claiming and also a description of the relief/expense.
We’ll contact you if we require any more information.
If you’re not sure of the deceased’s entitlement to tax relief, please phone us
for advice on the number shown on the front of form R27. The above list
doesn’t include everything.
A Contact Blind Person's Allowance
For more information
about Blind Person’s Question 37 Was the deceased registered blind on a local authority, or
Allowance go to other register?
incometax/ If the deceased lived in England or Wales and they were registered blind with
blind-person-allow.htm a local authority, put 'X' in the 'Yes' box.
Local authorities in Scotland and Northern Ireland don’t have to keep a
register of blind persons, although many still do. If the deceased was
registered blind, put 'X' in the 'Yes' box. If they weren’t registered but their
eyesight was so bad that they couldn’t do any work for which eyesight was
essential, put an 'X' in the 'Yes' box.
If you’ve answered 'Yes' and want to transfer any unused or surplus
allowance to a surviving spouse or civil partner, make sure you also provide
their details by filling in 'Part 7 – About a surviving spouse or civil partner'.
Question 38 Is there a surviving spouse or civil partner who is registered
blind on a local authority, or other register?
If the surviving spouse or civil partner was registered blind and you’ve
answered 'Yes' to this question, you’ll need to consider whether they want to
R27 Notes Page 8
A Unclaimed transfer their surplus or unused allowance to help reduce any Income Tax
allowance for liability that the deceased may have. If so, you’ll need to put an 'X' in the
earlier years 'Yes' box and ask the surviving spouse or civil partner to send in form
If the deceased was 575 Notice of transfer of surplus Income Tax allowances. To download a
entitled to Blind Person’s copy, go to www.hmrc.gov.uk and under Quick links select Forms and then
Allowance for earlier type in 575. The completed 575, together with form R27, will need to be
years but didn’t claim it,
please give full details
returned to the office shown on the front of form R27.
on a separate note and
we will review our
records to see if more Married Couple’s Allowance
tax relief is due.
Question 39 Did the deceased qualify for Married Couple’s Allowance?
This allowance is only due if the deceased, or their spouse or civil partner,
was born before 6 April 1935 and they were living together at some point
during the tax year when the deceased died.
Married Couple’s Allowance is claimed by:
• the married man for marriages before 5 December 2005, or
• the spouse or civil partner with the higher income for marriages or civil
partnerships on or after 5 December 2005.
If the deceased was receiving Married Couple’s Allowance put 'X' in the
A Unclaimed Question 40 If you want to transfer any surplus or unused Married Couple’s
allowance for Allowance to a surviving spouse or civil partner put an 'X' in the box
earlier years If there is any surplus or unused Married Couple’s Allowance we can
If the deceased was transfer it to the deceased’s spouse or civil partner. We will find out if there
entitled to Married
is any allowance to transfer, but if there is and you want to transfer it put an
Couple’s Allowance for
earlier years but didn’t 'X' in box 40.
claim it, please give full You will also need to fill in 'Part 7 – About a surviving spouse or civil partner'.
details on a separate
note and we will review Note: Married Couple’s Allowance will only be transferred for the year of
our records to see if death, but not for any later tax year. If the surviving spouse or civil partner
more tax relief is due. has this allowance transferred to them they should check their new PAYE
code to make sure the allowance has been transferred. If it’s still shown in
their code during the following tax year they should contact their own tax
office immediately to advise them.
Part 6 – Repayment instructions
If we work out that a repayment is due to the estate, we will send you a
payable order (a cheque) to the address you gave at question 8. But if you
want the repayment to be sent to a nominee, fill in box 41. The payable
order will then be sent, by post, to your nominee.
Alternatively, if you want the payable order sent to your bank or building
society, or that of your nominee, please fill in all boxes in this section.
Part 7 – About a surviving spouse or civil partner
Please fill in this section of the form if you can as it will help us to sort out
the survivor’s tax affairs following the death.
We will use this information to update their tax records and to make sure
that they are paying the right amount of tax.
R27 Notes Page 9
Bereaved persons 65 years old and over
If the surviving spouse or civil partner is 65 or older they might be entitled
to an enhanced Personal Allowance, which will reduce the amount of tax
they pay. They should check their PAYE code to see if they’re receiving it.
If they’re not, filling in 'Part 7 – About a surviving spouse or civil partner'
will mean that we can send the bereaved person the P161(W) Bereavement
benefit coding form.
When we get the completed form we can check their entitlement to the
Transferring unused Blind Person’s Allowance or Married Couple’s Allowance
If you’ve asked us to transfer unused Blind Person’s Allowance
(at question 38) or Married Couple’s Allowance (at question 40) to the
surviving spouse or civil partner you must fill in their personal details at
boxes 46 to 50, otherwise we won’t be able to arrange the transfer.
Question 50 If the surviving spouse or civil partner is getting new income,
pension, annuity or State Pension or other benefits
Following a death the surviving spouse or civil partner may start to receive a
new pension, annuity or a general increase in their own income. Any change
will affect the amount of tax they pay.
To help us get their PAYE code right please put 'X' in box 50. We’ll then
send them the P161W Bereavement benefit coding form to get the
information we need. The bereaved should expect to receive a P2 Notice of
coding for every new source of PAYE income. If they don’t get their new
code(s) they should contact their tax office.
Part 8 – Authorising someone else to act on your behalf
Other people can help you to fill in form R27, but the person responsible for
administering the deceased’s estate, the personal representative, must sign the
declaration at Part 9.
Question 51 Do you want us to deal directly with someone else on
If you want us to deal directly with someone else on your behalf, please
put an 'X' in the 'Yes' box, otherwise go to Part 9.
If the person you want us to deal directly with is a:
• professional adviser (accountant, solicitor or tax adviser), put an 'X' in the
appropriate box and then continue to question 52. You will still need to
fill in this box (and questions 52 and 53) even if this is the same person
who has previously acted for the deceased
• friend, family member or voluntary organisation, put an 'X' in the
appropriate box and then continue to question 53. We will use this as your
permission to deal directly with them about this form.
Question 52 Please tell us the references you have been given by your
professional adviser. If known; you may not have these
You only need to give us these references if you have told us, at box 51,
that you want us to deal directly with a professional adviser and they have
given you their reference numbers.
Question 53 What is the full name and address of the person you want us
to deal directly with on your behalf?
You must fill in these details if you have put 'X' in the 'Yes' box at question 51.
R27 Notes Page 10
Part 9 – Declaration
Only the person responsible for handling the deceased’s estate (the personal
representative, executor, administrator, or executor dative) should sign the
declaration, even if:
• someone else has filled in this form on their behalf, or
• 'Part 8 – Authorising someone else to act on your behalf' has been filled in.
Further information for surviving family
The death of a spouse, civil partner or partner can affect the tax position of
the survivor. Common examples are where the survivor:
• starts being paid a new pension or annuity
• sees changes in the amount of State Pension or other benefits, payments or
allowances that they receive
• gains property or investments that generate income, for example interest
from savings or rent from property.
It’s important for the survivor, or someone acting for them, to get in contact
with us so that their tax affairs can be sorted out as quickly as possible.
This will help to make sure that they don’t pay too much, or too little tax.
A Bank and Bank or building society interest
building society If the surviving spouse or civil partner previously registered with their bank
interest or building society to get interest without tax being deducted, they should
If you need more advice review their position.
about bank or building
society interest phone If their earnings or pension have gone up they may now have to pay tax. This
the number shown on means they may no longer be entitled to get interest paid without tax deducted.
the front of form R27.
If their income has gone down they may no longer need to pay tax. They
would then be entitled to get interest paid to them without tax being deducted.
To get interest without tax taken off ask the bank or building society for
form R85 Getting your interest without tax taken off.
A Claiming Tax credits
tax credits If the deceased was getting tax credits the surviving spouse, civil partner or
To claim as a single partner (or the personal representative of the deceased if there is no
person phone the
Tax Credits Helpline on
surviving spouse, civil partner or partner) should tell the Tax Credits Office
0845 300 3900. as soon as possible. If the claim was in joint names any survivor will need to
make a new claim as a single person.
A Gift Aid Gift Aid
For more information on Under the Gift Aid Scheme a charity can only reclaim tax that the donor has
Gift Aid contact your
local tax office or go to
actually paid. This means the surviving spouse or civil partner might want to
www.hmrc.gov.uk/ review any charitable gifts they make, particularly if the amount of tax they
individuals/giving/ pay changes.
If the surviving spouse or civil partner was previously a non-taxpayer, an
increase in income could mean that they can start to make donations under
If the surviving spouse or civil partner was previously a taxpayer and they
are now a non-taxpayer, they should contact any charities that they have
long-running (enduring) Gift Aid declarations with.
For more information about what to do when someone dies go to
R27 Notes Page 11
Glossary of terms
Administration period Property
The period that runs from the day after the date Includes all types of asset, cash, stocks and shares,
of death to the date when the affairs of the estate as well as land and buildings, including all
are finalised. rights and interests of any description that are
A person appointed by the courts to administer a Trust
deceased person’s estate in England, Wales and A legal arrangement where one or more trustees
Northern Ireland; usually where there is no will are made legally responsible for assets, which are
or they’re not named in the will. placed in trust for the benefit of one or more
persons – the beneficiaries.
A person or organisation that receives property, Trustee
or gets some benefit from, a will, a trust or an The legal owner of the property, held in a trust,
estate where there is no will. responsible for managing the trust and carrying
out the wishes of the person who has put the
Confirmation assets in trust.
In Scotland, the legal authority authorising
the executors to deal with the deceased Will
person’s estate. The legal document that sets out what should
happen to their estate when someone dies.
The value of all money, belongings, property and
assets the deceased owned, or they had an interest
in at the date of death.
Privacy and Data
Executor (including executor dative)
In England, Wales and Northern Ireland, a person Protection
who administers a deceased person’s estate and is HM Revenue & Customs is a Data Controller
named in the will. under the Data Protection Act 1998. We hold
In Scotland the executor may either be named information for the purposes specified in our
in the valid will or, where there is no will or no notification to the Information Commissioner,
named executor, appointed by the courts including the assessment and collection of tax and
(as 'executor dative'). duties, the payment of benefits and the prevention
and detection of crime, and may use this
Letters of administration, grant
information for any of them.
The proof of legal authority that may be needed We may get information about you from others,
by the person who is dealing with the deceased or we may give information to them. If we do, it
person’s estate where: will only be as the law permits to:
• there is no will, or • check the accuracy of information
• there is a will but no executor named in it is • prevent or detect crime
willing or able to deal with the estate, or • protect public funds.
• any will made is invalid. We may check information we receive about you
with what is already in our records. This can
include information provided by you, as well
A person responsible for settling the affairs of
as by others, such as other government
someone who has died. This term includes
departments or agencies and overseas tax and
executors and administrators.
Probate, grant of We will not give information to anyone outside
The proof of legal authority which may be needed HM Revenue & Customs unless the law permits
by the person who is dealing with a deceased us to do so. For more information go to
person’s estate where there is a will. www.hmrc.gov.uk
R27 Notes Page 12