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HMRC internal manual

Employment Income Manual

Employment income: basis of assessment for general earnings: death of employee or office holder: earnings received up to the date of death

Section 40(1) TMA 1970

When an employee or office holder dies, any earnings received before the date of death are chargeable on the employee in the normal way. But if the employee has died before filing a return for the period in which the earnings were received, the executors or personal representatives will be asked to complete returns to the date of death. In these circumstances, the special rules at EIM42380 to EIM42400 do not apply and any assessment on the personal representatives must be made within 3 years and 10 months from the end of the year of assessment in which the employee died.

From 1 April 2010, the time limit is 4 years from the end of the tax year in which the employee died.

The Self Assessment Manual sets out the procedures relating to personal representatives.