TRSM 27020 and a corporate executor

https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm27020

I may have missed something blindingly obvious, but the requirements for personal representative appear to require a date of birth, and national insurance number. A UTR is allowed but if no national insurance number is available, a passport or ID card detail is required for verification.

I think they’ve missed the point that sometimes executors are corporate bodies. Clearly, honest oversight, but one that will need fixing

Jack Harper regularly talks about using the post, but I’m not convinced that HMRC processes will react quickly to that. Of course, I’ll give it a go.

Any other ideas? I’ve seen members of Step’s Technical Committee active on the forums, and to be honest, any contact details they may have seemed like the only option likely to be effective

Regards

Terry

I reply belatedly having just returned from Stratford where we saw All’s Well that Ends Well and Richard the Third. I leave you to guess which most resembled the Trust Registration Scheme as administered by HMRC.

I do not advocate writing for speed but as a means to allow HMRC the opportunity to make a considered reply. Even if it is inconclusive or unfavourable it will not be deniable and may thus prove to be a component in a file building exercise designed to finesse ultimately into a lay down Grand Slam Legitimate Expectation via Part the 54th of the CPR.

Yesterday I telephoned the Self Assessment helpline on my own affairs. A trivial matter so having no written record does not matter. I presume that unlike the big insurers and retailers my call was not recorded as no warning was given. If it had been important I would have operated by the traditional steam packet, even if my letter was opened much later in strict 6 month rotation or graced with a holding letter after 4 weeks to massage the postal turnround target. Why would I expect my clients to forgo the safeguards that I take for myself?

Jack Harper