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Notes for filling in form R27 - HM Revenue _ Customs

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					                                                           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
                               this form.
  National Insurance
  contributions Helpline
  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:
  State Pension
  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
  Independent contacts
                               • 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
                             www.hmrc.gov.uk
                             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
                             administration period
                             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
  Helpline on
                           • 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
                           their death
                           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
                          Widow’s pension
                          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
            taken off
            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
                 Income Bonds.
            • 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
                                pension plan.)
                                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,
                                as follows:
                                • 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
                                box 29.
                                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.

                                Working sheet
                                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
  www.hmrc.gov.uk/
                           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?
  www.hmrc.gov.uk/
  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
                               'Yes' box.

  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
            extra allowances.
            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
            your behalf?
            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.
  gift-aid.htm
                              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
                              Gift Aid.
                              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.

                              More information
                              For more information about what to do when someone dies go to
                              www.direct.gov.uk/en/Governmentcitizensandrights/Death/index.htm
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
                                                          legally enforceable.
Administrator
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.
Beneficiary
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.
Estate
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.
of confirmation
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
Personal representative
                                                          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.
                                                          customs authorities.
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

				
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