In this section:
Tax records needed when someone dies
As the personal representative of someone who has died you need to finalise their tax affairs before you can start to distribute their assets. As a first step you'll have to get together various financial records and documents.
On this page:
- What records should you look for?
- Records for the administration period
- Finding the records
- What if the records have been lost or destroyed?
- Getting help and advice
What records should you look for?
The specific records you'll need to complete a Self Assessment tax return on behalf of the deceased will depend on their individual circumstances - for example whether they were self employed, in partnership, an employee or retired.
In all cases you'll need to obtain the following documents covering the period from 6 April to the date the person died:
- bank statements for current and deposit accounts
- building society pass books
- national savings bonds or certificates
- dividend vouchers
Watch out for online bank or savings accounts where statements might not have been issued.
If the deceased person was employed or received a pension, look for:
- pension or salary payslips
- expenses received from the employer
- letters from the pension provider stating the monthly payment due
- confirmation of the state pension paid from the previous April
If the deceased person ran their own business or let out property you'll need the following information:
- receipts for expenses incurred in the business or letting
- annual bills such as business rates and rents
- business bank account statements
- business related credit card statements
You can find advice on the records needed to complete the tax return on the HM Revenue & Customs (HMRC) website.
Record keeping for individuals and directors
Record keeping for the self-employed
Record keeping for partners and partnerships
Records for the administration period
The period between the day following the date of death and the point where you've completely distributed all their assets is called the administration period. During this period you'll be responsible for keeping proper records and for reporting any income that arises in the period to HMRC - as well as paying any tax due. Be sure to separate out income and expenses received or paid up to the date the person died from any income and expenses relating to the administration period.
If income has been earned, gains made or losses incurred during the administration period we may ask you to complete a tax return for the administration period called a Trust and Estate Tax Return SA900. You'll need to have specific records to complete this return.
Completing the Trust and Estate return following a death
Finding the records
If you can't find the documents you need among the deceased's personal papers you could try asking any of the following people who were connected with the deceased:
- their close family
- their employer or pension provider
- people named in the will
- a business partner or close associate
- their solicitor or accountant
- their bank, stockbroker or other financial adviser
The bank may be holding title deeds or other valuables on behalf of the deceased person.
What if the records have been lost or destroyed?
If the records you need to complete the tax return have been lost or destroyed you should try to obtain the missing information in other ways. You can ask a bank to provide interest figures or duplicate bank statements, although they may charge for this.
Don't delay sending in the tax return while you wait for duplicate records to be produced. Use the information you've managed to get together to complete the tax return. Where it turns out you can't replace the information you'll need to estimate the missing figures. You must tell us on the return the status of the figures you include, marking them as:
- estimated figures - these are figures you want us to accept as final
- provisional figures - you're using these until you can let us have firm figures. You must let us know when you expect to have the right figures.
You can write to us and amend the return with corrected figures within one year of the final date for filing it. But if you do make adjustments at a later date and you underpay, then you may have to pay interest and a penalty.
Getting help and advice
We recognise that you may need help in dealing with the deceased's tax
affairs, especially if you're personally bereaved. We also recognise that
finding all the records you need can be difficult. We can talk you through
what you need to do over the phone or in a face to face meeting, either
at the Tax Office or at your home, depending on your circumstances.
Look
up contact details for all Tax Offices
You can call HMRC Trusts Deceased estates helpline on Tel 0131 777 4030, 9.00 am to 5.00 pm Monday to Friday, for specialist advice about the Income Tax and Capital Gains Tax liabilities of deceased estates arising after the date of death.
For help with a Self Assessment return you can call the Self Assessment Helpline on Tel 0845 900 0444. It's open from 8.00 am to 8.00 pm every day, except Christmas Day, Boxing Day and New Year's Day.
Administering a deceased person's affairs can be complex and you might want to get professional advice from a solicitor, a tax adviser or an accountant.
Find a solicitor on the Law Society website (Opens new window)
Find a tax adviser at the Chartered Institute of Taxation website (Opens new window)
Find a chartered accountant on the ICAEW website (Opens new window)
