Obtaining authority to act for a deceased’s estate

When a death is registered and the ‘Tell us once’ service is used HMRC will cancel any existing agent authorisation for income tax purposes. In order to act for the personal representatives for the period up to the date of death and during the administration period fresh authority is required. The efforts of CIOT and the other professional bodies have encouraged HMRC to make the downloadable form P1000 available online. This should be used in these circumstances rather than a 64-8.