Tax returns for personal representatives

When someone dies, the personal representative (either an executor or an administrator) settles their financial affairs and deals with their estate.

If you're a personal representative you'll need to contact HM Revenue & Customs (HMRC). They'll send you the right forms to complete.

On this page:

Tax forms you may need to complete

When someone dies tell HMRC as soon as practical that you’re acting as the personal representative. HMRC will send you the forms that you need.

You can call the HMRC Taxes Helpline or get in touch with the HMRCoffice 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. Alternatively, you can use the 'Telephone or write to HMRC' link below.

Telephone or write to HMRC

Find a Tax Office

Form R27

HMRC may send you form R27 Potential Repayment to the Estate. You'll need to fill in all or part of this form depending on the circumstances of the person who has died. Page 1 of form R27 gives you information about completing each of the four pages.

Go to form R27 Potential Repayment to the Estate

Form R40

The deceased may have completed form R40 in previous tax years to claim back tax deducted from their savings and investments. You can complete form R40 to claim a refund to the date of death straight away, or later on when you know that a repayment is definitely due. You'll still need to complete pages 1 and 4 of form R27.

You can download the form or ask HMRC to send it to you when you complete form R27.

Get form R40 Claim for Repayment and form R40 help notes

Self Assessment Tax Return

If the deceased sent in Self Assessment tax returns in recent years you'll probably need to fill in a tax return for the period up to the date of death.
In some circumstances you may have to fill in a tax return even if the deceased didn't previously do so. HMRC will let you know if you need to complete a tax return once you've sent in a completed form R27. You can also ask for a tax return when you send in form R27.

Completing a tax return on behalf of someone who has died - get further guidance

Trust and Estate Return

As the personal representative you're responsible for reporting any income received, and any gains or losses made during the administration period. This period starts on the day the person died and ends when their estate is fully dealt with. The tax position for this period is usually straightforward and you won't have to complete a Trust and Estate Tax Return. HMRC will just tell you what information they need. But if they do send you a tax return you must complete it and send it back.

Completing the Trust and Estate Return following a death - learn more

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Finding and keeping records

You may also want to check what records you'll need to deal with the deceased's and the estate's tax affairs.

Tax records needed when someone dies

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When to send back the tax return

If you're asked to complete either a Self Assessment tax return up to the date of death or a Trust and Estate Tax Return for the administration period, you must send it back on or before:

  • 31 October following the tax year it relates to if you fill in a paper tax return
  • 31 January following the tax year it relates to if you file it online

If you want you can send a tax return back earlier, for example because you want to finalise:

  • the deceased's tax affairs up to the date of death during the tax year in which the person died
  • the administration period during the tax year in which it ends

In these cases, you'll need to ask HMRC for a paper tax return - you won't be able to file it online.

Contact the Self Assessment Helpline

Find a Tax Office

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Getting help and advice

Contacting HMRC

You may need help in dealing with the deceased's tax affairs, especially if you're personally bereaved. 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. If you don't know who to contact, use the 'telephone or write to HMRC' link below. .

Telephone or write to HMRC

Contact the HMRC Taxes Helpline

Getting help with the tax return

If you need help completing the tax return up to the date of death, you can ring the Self Assessment Helpline. They'll be able to provide guidance on the tax return and give general advice about Self Assessment.

Contact the Self Assessment Helpline

Dealing with the estate

If you need general information about Income Tax or Capital Gains Tax in the administration period, you can call the Deceased Estates Helpline. But if your question is specifically about the tax affairs of the deceased person you should contact their HMRC office or the Taxes Helpline.

Contact the Deceased Estates Helpline

Contacting the Trusts & Estates Office

If you complete a Trust and Estate Return it will usually be dealt with by the HMRC Trusts & Estates Office.

The Trusts & Estates Office also deals with general Income Tax or Capital Gains Tax queries that are related to trusts.

Use the link below to find the Trusts & Estates Office contact details.

Contact HMRC for help with tax on trusts

Getting professional help

Dealing with someone's estate can be complex so you might want to get professional advice from a tax adviser or solicitor.

They can help you:

  • deal with the deceased's tax affairs up to the date of death
  • administer the estate
  • complete any Trust and Estate Returns that are needed for the administration period

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 on the Chartered Institute of Taxation website (Opens new window)

Find a chartered accountant on the ICAEW website (Opens new window)

Institute of Chartered Accountants (Scotland) - find a tax adviser (Opens new window)

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More useful links

What to do about tax and benefits after a death

More on bereavement on the Directgov website (Opens new window)

How to handle probate as a personal representative

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