HMRC will cancel the agent’s authority to act for the taxpayer as soon as it becomes aware that the taxpayer has died. This means that the agent will lose access to HMRC’s online services for their late client at that point.
The agent will then need to set up authority to act for the personal representatives of the estate. Agents generally use a paper 64-8 to do this, which avoids having to wait for HMRC to issue a paper P1000 form.
Although a 64-8 is effective, HMRC prefers agents to use form P1000. This is because form P1000 includes some additional information, such as details of the personal representatives, which HMRC may not hold. Using a P1000 can avoid problems down the line, for example when making repayments.
Following representations by ICAEW and other professional bodies, HMRC has now made form P1000 available on gov.uk. The P1000 form covers both the period to the date of death and the period of administration.
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