In this section:
As the personal representative (executor or administrator) of someone who has died you'll need to settle their tax affairs. If you need to complete a Self Assessment tax return there are deadlines for sending it back and paying any tax due. You'll usually receive a statement to help with this.
On this page:
The Self Assessment Statement tells you what tax the deceased owed - and when you have to pay it. It may show payments of tax (called payments on account) that the person had already made towards their tax. If in the past tax has been paid late, the statement will also include any interest charged.
You'll usually receive the Self Assessment Statement around 45 days before any tax is due.
If you send an online tax return close to the January deadline, you may not receive the paper statement before the tax is due. You can still easily check the amount due by viewing the 'At a glance' page using the Self Assessment Online service.
You must pay any amount due by 31 January following the end of the tax year. For example for the tax year 2012-13(ending on 5 April 2013) you must pay any tax due by 31 January 2014.
HMRC recommends you make Self Assessment payments electronically. You'll need to know:
You can find all of these details on the Self Assessment Statement.
If you haven't managed to settle the deceased's tax affairs before the tax is due, you can ask HMRC to extend the payment deadline. But you’ll have to pay interest on any tax that you pay late. Contact the Tax Office shown on the Self Assessment Statement if you want to do this.
If you can't settle the estate, as you don't yet have legal authority to do so, interest will be due on any tax that you pay late from the later of:
If this applies, you'll need to ask the Tax Office to reduce the interest charged.
If you can't pay all the tax because it's more than the value of everything the deceased owned, you won't have to pay the difference.
You don't have to use your own money to pay any tax that can't be paid by the deceased's estate. Please contact the Tax Office shown on the Self Assessment Statement if you think this applies.
If the tax bill is more than you expected there may be a mistake in the tax calculation. Ask the Tax Office to double check the tax return, or get professional advice.