If you're a tax agent or adviser and your client has an estate with a tax liability, you can register it online.
When to register
If your client has an estate with a tax liability, you must register it with HMRC by 5 October of the tax year after they died.
What you need
To register, you must provide all of the information listed below. Providing the wrong details will delay your registration.
You need the:
- name of the estate
- estate address and telephone number
- date the administration period ended
Details about the person that’s died
You need their:
- name and address
- date of birth and date of death
- National Insurance number (if still available)
You need their:
- email address and telephone number
- National Insurance number and date of birth
If you can’t provide the correct National Insurance number, passport details and an address will do (follow the instructions in the online registration service).
How to register
To register an estate, you need to have an agent services account. If you’ve already got one, you need the Government Gateway user ID and password you created when you set up the account.
If you don’t have a user ID, you can create one the first time you register an estate. You’ll need:
- your agency’s Unique Taxpayer Reference (UTR) or Corporation Tax reference
- the postcode associated with that reference
- to have used HMRC online services for agents
You must be the person responsible for your agent firm’s tax or administrative matters. After you’ve set up an agent services account, you can add administrators and assistants before registering an estate.
You can save your progress, but you can’t update your registration once you submit it.
What happens next
We will send your client a UTR - you’ll need it to send a tax return using the Self Assessment for Agents online service.