HMRC has made Form P1000 available on gov.uk. Agents should use Form P1000 when requesting authority to act as personal representatives of an estate.
- When HMRC learns of a taxpayer's passing, they will revoke the agent's authority to act on behalf of the taxpayer, resulting in the agent losing access to HMRC's online services.
- Previously, Form P1000 was only obtainable by requesting HMRC to send a paper form. To avoid delays, it had become common practice for agents to use Form 64-8 to establish authority to act for the personal representative.
- While using Form 64-8 was effective, Form P1000 requires additional information which HMRC may not have. Filing Form P1000 can therefore prevent future issues, such as delays in processing repayments.
- In response to representations by professional bodies, HMRC has now made Form P1000 available on gov.uk.
- HMRC has confirmed that agents should use Form P1000 instead of Form 64-8. Form P1000 covers both the period up to the date of death and the administration period thereafter.
Useful guides on this topic
New form 64-8 for tax agent authorisation
HMRC has updated form 64-8. Agents are advised to use the new form from 31 March 2022 on. Form 64-8 is the form used to authorise a tax agent to act on your behalf. The new form now allows a combined registration for PAYE and CIS online services
Probate: At a glance
When someone dies, it is often necessary to apply for probate. What is probate? When is probate needed? Who can apply for probate? What happens if someone dies without a will?
Inheritance Tax & Probate
These guides cover all the key aspects of IHT: if you cannot find what you are looking for you may commission a guide.
IHT: Estate planning checklist
This checklist covers some of the essential planning points that taxpayers should know when planning for their estate and Inheritance Tax (IHT).
Trusts & Estates: What’s New 2024/25
HMRC's latest Trusts and Estates newsletter contains some useful information. Here is our enhanced version for subscribers, including reminders of recent and upcoming changes.
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Tell HMRC about who is dealing with the estate when someone dies (Form P1000)
