HMRC to contact representatives over NI refunds for deceased taxpayers
HMRC has updated its guidance to confirm that it will write to representatives of deceased individuals where it believes too much NI has been paid. What should you expect if you receive such a letter?
The updated guidance states that HMRC will contact personal representatives where it identifies a potential overpayment of NI by the deceased. The letter will invite the recipient to make a claim for a refund of the contributions paid. This reflects HMRC’s increasing use of its own data to identify overpayments and prompt repayment claims. In this case, the process is initiated by HMRC, rather than requiring the representative to identify the issue themselves.
For those dealing with an estate, the practical point is that such correspondence may be genuine and should not be overlooked. As with any unexpected communication, it is important to verify the letter before taking action, but the updated guidance confirms that HMRC may proactively contact representatives in these circumstances.
If a letter is received, the representative should review the details carefully and follow the process set out for claiming the refund. Taking action promptly can ensure that any overpaid NI is recovered and forms part of the estate.
Related Topics
-
Government launches consultation package on HMRC powers and tax administration
The government has launched a wide-ranging package of consultations on tax administration, including proposals to strengthen HMRC's debt recovery powers, modernise tax agent regulation and expand the use of digital services. Several of the measures could have significant implications for taxpayers and advisers. What has been proposed?
-
What are HMRC’s new procedures for export evidence?
HMRC has updated its guidance about the proof of export you must retain if you ship goods abroad and zero-rate the sales. How will the new guidance affect your business?
-
Getting out of the child benefit tax trap
You expect to earn over £60,000 for this tax year which means you may have to pay back some or all of your family’s child benefit due to the high income child benefit charge (HICBC). Is it possible to reduce the charge?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.