SATR for the deceased

[stewamax]

I am registered with HMRC as my late wife Personal Representative and am completing the SA900 for her estate. For this I have an ‘organisation’ government gateway account as well as my personal one, and will submit online. I will also need to submit an SA100 for my wife’s 2022-3 income.
So far so straightforward.

However, when HMRC is told someone has died, the Gateway account is locked (presumably via their UTR), and it appears that an ‘SA100 deceased’ must be posted and not submitted online.
Since my wife has a UTR and has a (frozen) Gateway account, it would not seem beyond HMRC to permit a Personal Representative or agent to submit online, either by linking her account to my Gateway userid or by unlocking her account and allowing me to log on or by letting me register a second (organisational ?) Government gateway account for the SATR

Making Tax Manual?

[stewamax]

I subsequently had a chat with someone from HMRC Bereavement team.
The say that that personal accounts are indeed locked when HMRC is notified of a death, and that the unlocking is no longer supported because of incidences of fraud. The only ones who can submit online are those accredited to HMRC as agents, and a private individual (i.e. me) doesn't qualify. This even applies to those registered with HMRC as a Personal Representative (for handling the estate's SA900) since the estate and the deceased are legally 'separate'.

In passing, I was surprised how efficient this part of HMRC is. My call was answered quickly, and the replier was knowledgeable and helpful. Most surprised, given the flak HMRC normally receive. My lucky day, perhaps.

[scrumpyjack]

I subsequently had a chat with someone from HMRC Bereavement team.
The say that that personal accounts are indeed locked when HMRC is notified of a death, and that the unlocking is no longer supported because of incidences of fraud. The only ones who can submit online are those accredited to HMRC as agents, and a private individual (i.e. me) doesn't qualify. This even applies to those registered with HMRC as a Personal Representative (for handling the estate's SA900) since the estate and the deceased are legally 'separate'.

In passing, I was surprised how efficient this part of HMRC is. My call was answered quickly, and the replier was knowledgeable and helpful. Most surprised, given the flak HMRC normally receive. My lucky day, perhaps.

As I recall, you shouldn't need to use an SA900 unless the estate is over £2.5 million and it disposes of more than 500k of shares in a tax year. You can handle it with an 'informal' letter to HMRC setting out the calculation of any income or capital gains tax payable.

The SA900 is rather a PITA.