Dealing with the estate of someone who's died

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Reporting an estate’s income to HMRC

You may need to send information to HM Revenue and Customs (HMRC) about the estate’s income from the day after the death until the date everything has been passed on to beneficiaries (the ‘administration period’).

What you need to send depends on:

  • the value of the estate
  • how much income it generated during this time
  • if there was any tax to pay

When you do not need to report the estate

Up to 5 April 2024, if the only income the estate received during the administration period was from bank account interest which was less than £500, you do not need to report the estate to HMRC.

From 6 April 2024, if the estate’s income from any sources is less than £500, you do not need to report the estate to HMRC.

The £500 tax-free amount applies: 

  • for every tax year of the administration period, but you cannot carry over unused amounts from one year to the next
  • to all types of income, except ISAs, which continue to be exempt from Income Tax or Capital Gains until the estate is closed or up to 3 years after the person’s death

Reporting on ‘simple’ estates

Report tax owed in the administration period simply by writing to HMRC (known as ‘informal arrangements’) if all of the following apply:

  • the estate was valued at less than £2.5 million when the person died
  • the total Income Tax and Capital Gains Tax due is less than £10,000
  • you did not sell more than £500,000 worth of assets in any single tax year during the administration period

To report the estate send a letter to HMRC at the end of the administration period, including:

  • your name, address and phone number
  • the name, address, National Insurance number, and Unique Taxpayer Reference (UTR) of the person who died
  • any Income Tax and Capital Gains Tax still due for the whole administration period
  • any Income Tax and Capital Gains Tax you have reported and paid during the administration period, for example if you sold property

Pay As You Earn and Self Assessment
HM Revenue and Customs
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HMRC will then send you details on how to pay any tax the estate owes.

Reporting on ‘complex’ estates

If you cannot use informal arrangements you must register the estate online and send a Self Assessment tax return for the estate.

There are different processes for completing a Self Assessment tax return for income earned before the death or an Inheritance Tax return.

You must register by 5 October after the tax year you’re sending a return for.

For example, to send a return for the 2023 to 2024 tax year (ending 5 April 2024) you must register by 5 October 2024.

To register an estate you’ll need:

  • to make a Government Gateway account as an ‘Organisation’ - you can create this before you sign in for the first time
  • an email address
  • your details, including your National Insurance number or passport number
  • the details of the person who died, including their National Insurance number

You need a separate Government Gateway user ID for each estate you register.

If you’re an agent, you’ll need to use your agent services account. You’ll need permission from the personal representative to access the estate details.

Register an estate online.

Once you register, you can manage information about the estate.

Sign in to your account to:

  • update your details
  • update the estate’s details
  • appoint an agent
  • close the estate once it has been distributed

After you’ve registered an estate

HMRC will send you a UTR for the estate within 15 working days. Use this to either:

You must pay any tax due by the next 31 January following the tax year in your return (the same deadline as for sending a return online).

View a printable version of the whole guide

Part of What to do when someone dies: step by step

  1. Step 1 Register the death

    1. Register the death within 5 days

    Check what to do if:

  2. Step 2 Tell government about the death

    The Tell Us Once service allows you to inform all the relevant government departments when someone dies.

    1. Use the Tell Us Once service to tell government
    2. If you cannot use Tell Us Once, tell government yourself

    You'll also need to tell banks, utility companies, and landlords or housing associations yourself.

  3. Step 3 Arrange the funeral

    1. Arrange the funeral
    2. Get help paying for a funeral
    3. Get help paying for a child's funeral

  4. Step 4 Check if you can get bereavement benefits

    You might be eligible for financial help.

    Check if you can get:

  5. and Deal with your own benefits, pension and taxes

    Your tax, benefit claims and pension might change depending on your relationship with the person who died.

    1. Manage your tax, pensions and benefits if your partner has died
    2. Check how benefits are affected if a child dies

  6. and Find bereavement support and services

    Get help with managing grief and the things you need to do when someone dies.

    1. Find bereavement help and support
    2. Find bereavement services from your local council

  7. and Check if you need to apply to stay in the UK

    If your right to live in the UK depends on your relationship with someone who died you might need to apply for a new visa.

    Check the rules if:

    1. Contact UKVI to check the rules for other visas

  8. Step 5 Value the estate and check if you need to pay Inheritance Tax

    To find out if there’s Inheritance Tax to pay, you need to estimate the value of the property, money and possessions (the ‘estate’) of the person who died.

    1. Estimate the value of the estate to find out if you need to pay Inheritance Tax
    1. Find out how to report the value of the estate
    1. Pay Inheritance Tax if it’s due

  9. Step 6 Apply for probate

    You might need to apply for probate before you can deal with the property, money and possessions (the ‘estate’) of the person who died.

    1. Check if you need to apply for probate
    1. Apply for probate

  10. Step 7 Deal with the estate

    Pay any debts or taxes owed by the person who's died. You can then distribute the estate as set out in the will or the law.

    1. Deal with the estate
    1. Update property records