1. Did the deceased person spend any time in a nursing or care home?

If so, it is necessary to investigate whether you can recover any care fees paid by the deceased person or his/her family, dating back to 2003. These amounts can be substantial, often running into tens of thousands of pounds.

Many people are under the mistaken belief that they have to pay for their own care fees if their assets are over £23,500. This is not always the case. If the primary need for care was a health need then they were probably charged incorrectly.

2. Has there been an overpayment of income tax?

Quite often, there is a tax rebate due to the estate from HM Revenue & Customs in respect of overpaid income tax during the tax year in which the death occurred. This needs to be claimed by completing form R27, available from the Tax Office responsible for the deceased person’s tax affairs.

Please remember that the Personal Representative has a legal duty to recover any money due to the estate, including both of the above examples.

Further reading: Executor Duties | Probate Guide | Probate Forms