In this section:
If you're the bereaved spouse or civil partner or the personal representative of someone who's died you may be able to claim back Income Tax on their behalf.
This guide explains when a tax refund might be due and how to claim it.
On this page:
Your spouse, civil partner or the person that you're representing might have paid too much Income Tax in the tax year they died. If they did, you'll be able to claim a tax refund on their behalf. You'll also be able to claim a refund if they paid too much tax in previous tax years - read the section 'Time limits for claiming a refund' to find out how far back you can claim and how long you've got to do so.
The person might have paid too much tax because:
You can claim a refund on the person's behalf by completing:
When HM Revenue & Customs (HMRC) is told that someone has died, they'll normally send form R27 'Potential repayment to the estate' to the personal representative. The personal representative may be the person's spouse or civil partner - or an executor appointed by the will.
If you're the personal representative you'll need to complete form R27 to help HMRC finalise the person's Income Tax. HMRC will then be able to work out if there's any tax refund due.
It's important that you sign form R27 yourself - you shouldn't ask someone else to do it for you.
Please allow four weeks after you've sent in the form before contacting HMRC about the refund.
The person who has died might have regularly used form R40 Tax Repayment to claim back tax deducted from their bank or building society interest. If they did, you can use this form straight away to claim any refund due for the period up to the date they died. (You'll also have to complete form R27 but not page 2, the section on income and allowances.)
It takes HMRC some time to finalise the person's tax, so please allow four weeks after you've sent in the form before contacting them about the refund.
The person who has died might have normally completed a tax return. You can complete one for the period from the 6 April to the date they died. Tell HMRC if you'd like to complete a tax return and they'll send you one. (You'll also have to complete form R27 but not page 2, the section on income and allowances. This is because HMRC needs to ask you about things - like the 'period of administration' - which are not on the tax return.)
Find out whether you're likely to need to complete a tax return and which type you'll need by following the link below
Completing a tax return for someone who's died
Before you can claim a refund for someone who's died, you'll need to get together details of their income. Documents that you'll find useful include:
You may also need to obtain other documents related to 'probate' (or 'confirmation' in Scotland) - the system you have to go through if you're handling the estate of someone who has died. To find out more about this and to help you decide if it applies to you follow the link below.
Inheritance Tax and the probate process
The time you've got to claim a tax refund depends on whether your spouse or civil partner or the person you're representing normally completed a tax return.
| Tax year | Tax year ended on | You must claim by: |
|---|---|---|
| 2005-06 | 5 April 2006 | 31 January 2012 |
| 2006-07 | 5 April 2007 | 31 March 2012 |
| 2007-08 | 5 April 2008 | 5 April 2012 |
| 2008-09 | 5 April 2009 | 5 April 2013 |
| 2009-10 | 5 April 2010 | 5 April 2014 |
| 2010-11 | 5 April 2011 | 5 April 2015 |
| Tax year | Tax year ended on | You must claim by: |
|---|---|---|
| 2007-08 | 5 April 2008 | 5 April 2012 |
| 2008-09 | 5 April 2009 | 5 April 2013 |
| 2009-10 | 5 April 2010 | 5 April 2014 |
Find out more about claiming back tax under Self Assessment by following the link below.
Completing a tax return for someone who's died
When HMRC pays a tax refund they normally send you a payable order by post. But you can ask them to pay the money straight into your bank or building society account instead.
If you prefer, HMRC can pay the refund to someone you nominate. In which case they can either pay the refund to that person by post or pay it straight into the person's bank or building society account.
You'll find sections on all the forms where you'll be able to tell HMRC how you'd like them to pay the refund.
Your spouse or civil partner or person you're representing might have been claiming Married Couple's Allowance or Blind Person's Allowance. If they didn't have enough income in the year they died to use up all the allowance, you can ask HMRC to transfer what's left to you or, if you're the personal representative, to the spouse or civil partner of the person who's died. You do this by completing form 575 Notice of transfer of surplus Income Tax allowance.
Go to form 575 Notice to transfer Income Tax allowance (PDF 69K)
Find out about Married Couple's Allowance
Find out about Blind Person's Allowance
HMRC realises that dealing with the person's tax affairs may be difficult for you - especially if you're personally bereaved.
They can talk you through what you need to do over the phone or they may be able to arrange a face-to-face meeting - this could be at a Tax Office or, depending on your circumstances, at your home.
HMRC can also provide help by phone through the Self Assessment Helpline by following the link below.
Dealing with a tax return when someone dies
