Following a software update, HMRC's records show a number of their "customers" as being deceased.
To paraphrase Mark Twain, these reports of death are greatly exaggerated.
It is almost beyond a cliché to refer to the quote that death and taxes are the only two certainties in life but it would be worrying if HMRC were to assume responsibility for both. Unfortunately, HMRC are unlikely to accept that being officially recorded as dead removes the obligation to pay taxes and, in any case, there would then be inheritance tax to worry about.
Copied from Baker Tilly's weekly tax brief 23 Sept 2009