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If you're dealing with the affairs of someone who has died you'll need to settle their tax affairs up to the date of their death before you can distribute their assets. If the deceased normally completed a Self Assessment tax return, you'll have to fill one in on their behalf.
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If you're the personal representative (either an executor or administrator) of someone who has died, you should deal with their tax affairs as soon as it's practical.
You'll need to complete a Self Assessment tax return if they've completed tax returns in previous years. The return will cover the period from 6 April to the date the person died.
Even if the person who has died didn't usually send in a tax return, you may still need to complete one. This depends on their circumstances at the time when they died.
If there are any tax returns outstanding for earlier tax years, you'll have to complete these as well.
The reason HM Revenue & Customs (HMRC) asks you to fill in tax returns is to make sure the right amount of tax has been paid. It may be that there's some more tax to pay, or a repayment may be due.
Contact HMRC as soon as practical after the person's death. Read the section on 'Getting help and advice' below to find out how.
A tax repayment may be due for the year in which the person died. This is because they get the full personal allowance for the whole of the tax year, even though they only received income for part of that tax year.
You don't have to wait until the end of the tax year in which the person died to claim any tax repayment that's due or to pay any tax that's outstanding. You can ask for a tax return form for the person who's died straight away.
If you need to complete a Self Assessment tax return for the period up to the date of death, you'll need forms SA100 and SA101. In these pages of your tax return you provide details such as:
There are also some extra pages (called supplementary pages) that you may need to complete, depending on the deceased's circumstances at the time of their death. For example you may need to complete extra pages if there is Capital Gains Tax to pay or if they were:
Use the links below to find out about how Self Assessment works, how to fill in the forms and about Capital Gains Tax.
Tax returns if you're self-employed or in a partnership
Introduction to Capital Gains Tax
If you're asked to complete a tax return up to the date of death, you must send it back on or before:
Before you can send a tax return online you must contact HMRC and ask them to note on the deceased person's tax records that you are their personal representative. You'll then need to register for the online service using the deceased person's name and Unique Taxpayer Reference.
You may wish to send a tax return back earlier than the above dates. For example, if you want you can finalise the deceased's tax affairs up to the date of death during the tax year in which the person died. In this case, you'll need to ask HMRC to send you a paper tax return. You must then complete and return it. You won't be able to send it online.
Tax return deadlines and penalties - find out more
If you need help you can contact the Self Assessment Helpline - they'll be able to provide advice on completing your tax return and give general advice about Self Assessment.
Contact the Self Assessment Helpline
HMRC usually sends you a statement of account for the deceased - this will show if there's any tax that needs to be paid or repaid.
HMRC sometimes makes checks into tax returns that have been sent in. If you've sent in a tax return to the date of death during the year in which the person died, HMRC will write and let you know if they need more information about the return.
If you want to know if HMRC will be making any checks into previous years' tax returns, you can ask them to confirm this too.
Paying the deceased's tax - find out more
Read about checks into your tax return
You may need help in dealing with the deceased's tax affairs, especially if you're personally bereaved. You should get in touch with HMRC as soon as it's practical. HMRC will be able to help you by talking you through what you need to do over the phone and, if necessary, can arrange a face to face meeting.
You can call the Taxes Helpline or you can get in touch with the HMRC office that dealt with the deceased's tax affairs. You'll find details on papers from HMRC, such as tax code notices or Self Assessment tax returns.
If you don't know who to contact, use the 'Telephone or write to HMRC' link below.
Contact the HMRC Taxes Helpline
Estates can be complex so you might want to get professional advice from a tax adviser or solicitor to help you deal with the deceased's tax affairs up to the date of death. You may also have to deal with tax affairs for the period after the date of death, known as the administration period. You can find out more about this in the article ‘Completing a Trust and Estate return following a death'.
Find a solicitor on the Law Society website (Opens new window)
Law Society of Scotland - find a solicitor (Opens new window)
Find a tax adviser at the Chartered Institute of Taxation website (Opens new window)
Institute of Chartered Accountants (Scotland) - find a tax adviser (Opens new window)
Find a chartered accountant on the ICAEW website (Opens new window)
What to do about
tax and benefits after a death
More
on bereavement on the Directgov website (Opens new window)
