8. Returns for someone who has died
You must report a death to HM Revenue and Customs (HMRC) as soon as possible if you’re dealing with the tax affairs of someone who’s died.
HMRC will tell you if you need to fill in a Self Assessment tax return on the deceased’s behalf.
If you use the Tell Us Once service you won’t need to contact HMRC.
If you don’t use the Tell Us Once service contact HMRC.
Tell HMRC the:
- date of death
- name and address of who to contact
You’ll also need to tell them one of the following for the deceased:
- National Insurance number
- UTR (Unique Taxpayer Reference) - you can find this on letters or payslips from HMRC
- full address
- last employer or pension provider’s name and address
Filling in the Self Assessment tax return
The records you’ll need for the deceased’s tax return will depend on their circumstances. You’ll usually need details of the deceased’s bank and savings accounts, for example:
- bank statements
- building society pass books
- dividend vouchers
- National Savings bonds or certificates
If the deceased was employed or receiving a pension you’ll usually need:
- work or pension payslips
- details of any expenses paid by the employer
- confirmation of any state pension
You’ll need their business records if the deceased ran their own business or rented out property.
Contact HMRC’s Bereavement helpline if you need help completing a return for someone who has died or if you can’t find their records.
Submitting a return
You can also send it by post.
The deadlines for submission are different depending on how you chose to submit the return.
You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.
Telling HMRC about the ‘administration period’
If you’re the executor or administrator of an estate you may also need to send information to HMRC for the ‘administration period’. This is the time between the day after the death and the date the estate is settled (‘distributed’).
What you need to send depends on the size of the estate, and the money that came from it during the administration period.
When you must send a tax return for the ‘administration period’
Fill in a trust and estate tax return if any of the following apply:
- the total Income Tax and Capital Gains Tax due for the administration period was more than £10,000
- in any tax year that ended before 6 April 2016, more than £250,000 came from the sale of the estate’s assets by administrators or executors
- in the current tax year, more than £500,000 came from the sale of the estate’s assets by administrators or executors
- the estate was worth more than £2.5 million at the date of death
This tax return is for the estate - it’s separate from the return you sent on behalf of the deceased.
Sending the tax return
To send an estate tax return, you must first register the estate online.
You must register by 5 October of the tax year you’re sending a return for.
You can register up to 5 January 2018 if your estate’s first liability is in the 2016 to 2017 tax year.
- an ‘organisation’ Government Gateway account - you’ll need to set up a new account for each estate you need to register
- a National Insurance number (a temporary reference number won’t work)
You’ll get a Unique Taxpayer Reference (UTR) in the post within 15 working days (21 if you’re abroad) - you’ll need it to send a tax return.
Once you’ve received your UTR, you can either:
- fill in paper form SA900 and post it to HMRC by 31 October after the tax year it applies to
- buy software to send it electronically by 31 January (3 months later)
After you’ve sent your return, HMRC will tell you how much the estate owes. You’ll need to pay the Self Assessment bill by the deadline.
If you don’t need to send a tax return
You can make ‘informal arrangements’ instead. To do this, write to HMRC and tell them:
- the Income Tax and Capital Gains Tax due for the administration period
- the name, address, National Insurance number, and UTR of the deceased
- your name and contact details
Send this information to HMRC’s address for PAYE and Self Assessment.
You’ll be provided with a payment slip with any tax that needs to be paid.