RM1560 - Existing annual claims case: making the repayment to date of death

When to issue Forms Claims P1000, P1001 and R40

Where it appears that a repayment may be due up to date of death and you have not received a claim to repayment for that period, you should send to the personal representative a Claims P1000 form and R40 and any other enclosures as outlined at RM1552.

Once we hold Personal Representative details a form P1001 can be issued to send a form R40 or to advise that a calculation will follow. A glossary is also issued with the claims P1001 which also provides details of income for period of administration/trusts and provides website links and helpline telephone numbers.If because of the history of the case you consider that additional information may be needed to enable you to finalise the repayment, you can request the details informally at this stage. However, such requests should only be made where it is essential that the information is obtained to enable the overall position to be finalised.

Once an SA return or a repayment claim has been received, additional information can only be requested under the formal enquiry powers.

Please see the instructions at AP4381