HMRC to contact representatives over NI refunds for deceased taxpayers

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.