When a client dies, HMRC will cancel the authority the advisor holds - required to act on the their behalf. This means that the advisor immediately loses access to all of their client’s online information. If the advisor is to continue acting, e.g. filing the tax return for the estate during the administration period, they have to reapply for authority to act for the personal representatives. This is generally done by submitting a form 64-8, but HMRC prefers the application to be made on form P1000, which contains information pertinent to the estate, e.g. the personal representatives’ details.

Using form P1000 secures authorisation up to the date of death as well as the administration period, and helps to avoid issues with repayments. The problem is that, until now, the form has had to be requested from HMRC, which inevitably means delays. The good news is that the form is now available online, which should help streamline things for the advisor and the personal representatives.