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Farra publishes information about death administration in England and Wales. It is not legal, financial or tax advice, and we are not solicitors — for a disputed will or a complicated estate, speak to one.

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Farra is a death administration assistant for UK families. Get step-by-step guidance for registering a death, applying for probate, notifying banks, and managing bereavement admin. From essential documents to practical checklists, Farra simplifies estate paperwork and funeral-related tasks so you can focus on what matters.

Tax After Death

Death triggers a range of tax obligations — and some tax reliefs. Our guides explain everything from income tax refunds to CGT on estate assets, so executors and beneficiaries pay the right amount.

12 guides

All guides

Business Property Relief on Shares in a Trading Company: A Practical GuideHow to claim BPR on private company shares after death. The 2-year ownership rule, trading vs investment company tests, and the excepted assets trap.
Capital Gains Tax When Selling Assets From an EstateCGT for executors selling estate assets. The CGT uplift on death, the estate's annual exemption, 60-day reporting for property, and how to report gains.
Council Tax After Your Partner Dies: Discounts, Exemptions, and Claiming What You Are OwedHow council tax changes after a partner dies. The 25% single person discount, bereavement backdating, and SMI exemption — and how to apply.
Deed of Variation After Death: Redirecting Inheritance to Save TaxWhat a deed of variation is and how it works. Redirecting inherited assets within 2 years of death to reduce IHT, the rules for minors, and how it affects RNRB.
Do You Pay Tax on Money Inherited? What Beneficiaries Need to KnowDo beneficiaries pay tax on inherited money or assets? The difference between IHT (paid by the estate) and personal tax obligations for beneficiaries.
HMRC Inheritance Tax Investigations: What Bereaved Families Need to KnowHMRC opened over 3,600 inheritance tax investigations in nine months and recovered £246m from bereaved families. Here's what triggers an investigation and how to protect yourself.
HMRC Notification After Death: Complete Tax Checklist for ExecutorsEvery HMRC notification an executor needs to make: Self Assessment, PAYE tax refund, income tax in year of death, estate income, VAT deregistration, and how to close the tax affairs.
How to Contact HMRC After Someone Dies: The Right Teams and What They Can DoWhich HMRC team to contact after a death. Bereavement helpline, PAYE vs Self Assessment, the IHT team, and realistic response time expectations.
Income Tax During Estate Administration: What Executors Must FileHow income tax works during the estate administration period. Registering with HMRC, the SA900 form, tax rates on estate income, and when filing is not required.
Income Tax Refund for Deceased Person: How to Claim What HMRC Owes the EstateHow to claim an income tax refund for a deceased person. Why refunds arise after death, the R27 form process, and HMRC timescales.
Probate Form PA1 and IHT205: A Step-by-Step Guide for Small EstatesHow to complete the PA1 probate application and IHT205 for small estates below the inheritance tax threshold. Common mistakes and submission tips.
VAT Registration After a Business Owner Dies: What the Executor Must DoWhat to do with a VAT registration when a sole trader or business owner dies. HMRC notification, filing outstanding returns, and deregistering.