Deceased's Tax Return UK: Executor Guide to Final Self Assessment 2025
Need help with death administration?
AI probate help, 24/7 emotional support, step-by-step guidance • £199 one-time
When someone dies, their tax affairs don't automatically stop. As executor or administrator, you're responsible for completing the deceased's final tax return covering the period from 6 April (start of the tax year) to the date of death. This may involve filing a Self Assessment return, paying any tax owed from estate funds, or claiming refunds due. HMRC gives extended deadlines for deceased tax returns, but missing them results in penalties that reduce the estate value for beneficiaries.
This guide explains exactly when a final tax return is required, how to notify HMRC of the death, what income to report, critical deadlines (the later of normal deadline or 12 months after month of death), how to claim tax refunds, and the crucial difference between the deceased's final return and the estate's own separate tax obligations after death. Many executors miss refunds they're entitled to or inadvertently incur penalties through late filing.
Critical requirement: You must notify HMRC of the death as soon as possible using their Bereavement Helpline (0300 200 3300). HMRC will then confirm whether a final tax return is required and provide the deceased's tax records. Don't wait - some tax refunds cannot be processed until HMRC is officially notified.
Need help with death administration?
AI probate help, 24/7 emotional support, step-by-step guidance • £199 one-time
Who Must File a Tax Return for a Deceased Person?
Not everyone who dies needs a final tax return filed. Whether you need to file depends on the deceased's income sources and whether they were registered for Self Assessment.
| Situation | Tax Return Required? | What Happens Instead |
|---|---|---|
| Registered for Self Assessment (filed returns previously) | YES - must file final return | Executor completes return for 6 April to death date |
| Self-employed or partnership income in year of death | YES - must file | Report business income/expenses to date of death |
| Rental property income over £1,000/year | YES - must file | Report rental income and expenses to death date |
| Capital gains requiring reporting | YES - must file | Report asset sales and calculate CGT |
| Taxable investment income over £10,000 | YES - usually file | HMRC may issue Simple Assessment instead |
| Only PAYE employment + pension (tax deducted at source) | NO - usually not required | HMRC issues automatic tax calculation |
| Only State Pension and small savings interest | NO - not required | Tax already handled via PAYE codes |
| Received Simple Assessment from HMRC | NO - not required | HMRC calculates tax; executor just pays if owed |
Simple Assessment: HMRC may issue a "Simple Assessment" instead of requiring a full Self Assessment return if the deceased's tax affairs were straightforward. This is an automatic calculation showing tax owed or refund due. If you receive a Simple Assessment, you don't need to file a return - just pay any tax owed or claim the refund.
When in Doubt, Ask HMRC
If you're unsure whether a final tax return is required, call HMRC Bereavement Helpline (0300 200 3300) after notifying them of the death. They will confirm whether a return is needed based on the deceased's tax history and circumstances. It's better to ask than risk penalties for not filing when required.
Critical Deadlines for Deceased Tax Returns
HMRC gives executors extra time to file deceased tax returns, but you must understand the deadline rules to avoid penalties.
Deadline Rule: The Later Of...
Deadline = LATER of:
31 Jan
Normal Self Assessment deadline (31 January following end of tax year)
12 months
12 months after the end of the month in which death occurred
Worked Examples
Example 1: Died 15 March 2024 (2023/24 tax year)
- Normal deadline: 31 January 2025
- 12 months after end of month of death: 31 March 2025 (12 months after end of March 2024)
- Actual deadline: 31 March 2025 (later date)
Example 2: Died 15 June 2023 (2023/24 tax year)
- Normal deadline: 31 January 2025
- 12 months after end of month of death: 31 July 2024 (12 months after end of June 2023)
- Actual deadline: 31 January 2025 (later date)
Example 3: Died 20 November 2024 (2024/25 tax year)
- Normal deadline: 31 January 2026
- 12 months after end of month of death: 30 November 2025 (12 months after end of November 2024)
- Actual deadline: 31 January 2026 (later date)
Penalties for Late Filing
- 1 day late: £100 immediate penalty
- 3 months late: £10 per day (max £900 additional)
- 6 months late: 5% of tax owed or £300 (whichever is greater)
- 12 months late: Another 5% of tax owed or £300 (whichever is greater)
- Interest: Charged on unpaid tax at Bank of England base rate + 2.5%
Appeal rights: You can appeal penalties if you have a "reasonable excuse" such as being unaware you were the executor, serious illness, or delays getting information from third parties. Appeals must be made within 30 days of the penalty notice.
What Income to Include in Final Tax Return
The deceased's final tax return covers the period from 6 April (start of the tax year) to the date of death. You must report all taxable income and gains received or made during this period.
Income Types to Report
Employment Income
What to include:
- Salary, wages, bonuses paid from 6 April to date of death
- Tax deducted under PAYE (shown on P60 or final P45 from employer)
- Benefits in kind (company car, medical insurance, etc.) - use annual value × proportion of year
- Any redundancy pay or termination payments (may be partially tax-free)
Get from: Employer (request final P45 and statement of benefits)
Pension Income
What to include:
- State Pension payments (DWP provides amount or check bank statements)
- Private and workplace pension payments received from 6 April to death
- Tax deducted from pensions (usually under PAYE)
- Any pension lump sums taken before death
Get from: Pension providers (request statements), DWP for State Pension
Self-Employment Income
What to include:
- Business income from 6 April to death (invoices issued and received)
- Allowable business expenses incurred to date of death (keep receipts)
- Capital allowances on business assets (pro-rated to death date)
- Class 2 and Class 4 National Insurance contributions
Get from: Business records, bank statements, invoices
Rental Income
What to include:
- Rent received from 6 April to death
- Allowable expenses: repairs, insurance, agent fees, ground rent, service charges
- Mortgage interest: claim 20% tax credit (not full deduction)
- Wear and tear allowance (for furnished properties if applicable)
Get from: Rental statements, letting agent accounts, bank statements
Investment Income
What to include:
- Bank and building society interest from 6 April to death (gross amount)
- Dividends from shares (only if declared before death, even if paid after)
- Income from unit trusts, OEICs, and investment bonds
- Income from overseas investments (convert to £ using HMRC rates)
Get from: Bank statements, investment platform statements, dividend vouchers
Capital Gains
What to include:
- Sale of property (not main residence if eligible for PRR)
- Sale of shares, funds, or other investments before death
- Disposal of business assets (may qualify for reliefs like Business Asset Disposal Relief)
- Gifts of assets (valued at market value for CGT even if no money received)
Annual CGT allowance: Deceased gets full year allowance (£3,000 for 2024/25) even if died partway through year
Critical: Full Year Allowances Apply
Even if deceased died early in the tax year, they get the FULL year's Personal Allowance (£12,570 for 2024/25), Personal Savings Allowance, Dividend Allowance, and CGT Annual Exempt Amount. These are NOT pro-rated. This often means no tax is due even if the deceased had significant income before death.
How to Claim Tax Refunds from HMRC
Many deceased people are owed tax refunds, especially if they worked under PAYE and died partway through the tax year. The full Personal Allowance applies even if they only worked part of the year, often resulting in overpaid tax.
When Refunds Are Due
- Deceased had PAYE employment/pension and died partway through tax year (full Personal Allowance often creates refund)
- Tax deducted at emergency rates or wrong tax code used
- Made pension contributions or Gift Aid donations that weren't reflected in tax code
- Had large allowable expenses (rental or business) that exceeded income
- Paid tax on savings interest but income below Personal Savings Allowance
Claiming Process
Step 1: Notify HMRC of Death
Call HMRC Bereavement Helpline (0300 200 3300) or use Tell Us Once service (via registrar when registering death). HMRC cannot process refunds until officially notified.
Step 2: HMRC Reviews Tax Position
HMRC automatically reviews deceased's tax for year of death. If refund due and under £10,000, HMRC sends it automatically (usually 4-6 weeks). If over £10,000, requires claim form R27.
Step 3: Complete Form R27 (If Required)
For refunds over £10,000 or complex cases, complete form R27 (Repayment Claim). Include:
- Deceased's details and National Insurance number
- Executor/administrator details
- Copy of death certificate
- Copy of probate grant (if estate exceeds probate threshold)
- Bank details for refund payment (estate account)
Step 4: Receive Refund
HMRC pays refund to executor or estate bank account. Include refund in estate accounts and distribute to beneficiaries per will. Refunds typically paid within 4-6 weeks of claim but can take longer if HMRC needs additional information.
Important: Tax refunds can ONLY be claimed within 4 years after the end of the tax year in which the overpayment occurred. For example, overpayments in 2023/24 tax year must be claimed by 5 April 2028. Don't delay - claim as soon as possible after death.
Estate Tax vs Deceased Tax: Critical Distinction
One of the most common sources of confusion is the difference between the deceased person's final tax return and the estate's own tax obligations. These are completely separate.
| Aspect | Deceased's Final Tax Return | Estate's Tax Return |
|---|---|---|
| Covers period | 6 April to date of death only | Date of death onwards (during probate administration) |
| Form used | SA100 (individual Self Assessment) | SA900 (Trust and Estate Tax Return) |
| Income included | Deceased's salary, pensions, rental, investment income to death | Rental income, dividends, interest received AFTER death |
| Personal Allowance | Full Personal Allowance (£12,570 for 2024/25) | Reduced allowance (£325 basic amount) |
| Savings Allowance | £1,000 (basic rate) or £500 (higher rate) | £5,000 |
| CGT allowance | Full annual allowance (£3,000 for 2024/25) | £3,000 per year (year of death + next 2 years) |
| Who files | Executor/administrator | Executor/administrator |
| Deadline | Later of 31 Jan or 12 months after end of month of death | 31 January following end of tax year (normal SA deadline) |
When Estate Tax Return Is Required
The estate must file its own tax return (SA900) if:
- Income after death (rental, dividends, interest) exceeds estate allowances
- Executor makes capital gains selling assets (above £3,000 allowance)
- Probate administration takes more than one tax year (may need multiple estate returns)
- Estate has complex income sources or significant investment income
Two Separate Tax Returns
In many cases, you'll file BOTH: (1) Deceased's final return (SA100) for 6 April to death, and (2) Estate return(s) (SA900) for income/gains after death. Don't confuse them or try to report everything on one return. They are different taxpayers with different allowances and deadlines.
Common Mistakes and How to Avoid Them
❌ Not notifying HMRC of the death
Solution: Call HMRC Bereavement Helpline (0300 200 3300) immediately or use Tell Us Once service via registrar. HMRC cannot process tax affairs or refunds until notified.
❌ Assuming no tax return needed because deceased was PAYE
Reality: Even PAYE employees may need return if they had other income (rental, self-employment, large investment income) or capital gains. Always check with HMRC.
❌ Missing tax refunds because you didn't check
Solution: Many people are owed refunds, especially if died partway through tax year. HMRC reviews automatically for PAYE but you must check for other income sources. Don't leave money on the table.
❌ Confusing deceased's return with estate return
Solution: These are completely separate. Deceased return (SA100) covers 6 April to death. Estate return (SA900) covers income/gains after death. Different forms, allowances, and deadlines.
❌ Distributing estate before paying tax owed
Solution: Executor is personally liable if they distribute estate funds and can't pay tax bill. Always wait for HMRC final statement and pay any tax due before distributing.
❌ Using partial-year allowances by mistake
Solution: Deceased gets FULL year Personal Allowance, CGT allowance, etc. even if died in April. Don't pro-rate - this is a common mistake that results in overpaying tax.
❌ Missing deadline and incurring penalties
Solution: Calculate deadline correctly (later of 31 Jan or 12 months after end of month of death). Set reminders. If struggling, get professional help - £100+ penalties reduce beneficiaries' inheritance.
You don't have to figure this out alone
Get expert guidance through every step of death administration—from probate to provider notifications—with compassionate AI support available 24/7.
AI probate prep tool
Calculates IHT, validates everything, prepares your application — saves £2,000-5,000 vs solicitor
24/7 AI emotional support
Industry-first companion for guidance and reassurance anytime
Complete contact database
Phone scripts and details for 60+ UK banks, utilities, and providers
Launch pricing • No subscription • All features included
Join families across the UK handling death admin with confidence • Takes 5 minutes to get started
You don't have to figure this out alone
Get expert guidance through every step of death administration—from probate to provider notifications—with compassionate AI support available 24/7.
AI probate prep tool
Calculates IHT, validates everything, prepares your application — saves £2,000-5,000 vs solicitor
24/7 AI emotional support
Industry-first companion for guidance and reassurance anytime
Complete contact database
Phone scripts and details for 60+ UK banks, utilities, and providers
Launch pricing • No subscription • All features included
Join families across the UK handling death admin with confidence • Takes 5 minutes to get started
Related Guides
You might also find these guides helpful
Probate Guide UK 2025: Complete Step-by-Step Process
Complete UK probate guide 2025 for executors. Learn when you need probate, how to apply step-by-step, documents needed, inheritance tax, costs, timelines, DIY vs solicitor, and common problems.
What Documents Do I Need for Probate? Complete UK Checklist
Complete checklist of documents needed for probate in the UK. From death certificates to asset valuations - everything executors need to gather for probate applications.
Complete UK Probate Guide 2025
Ultimate step-by-step probate guide: 10-stage process, realistic timelines (6-18 months), complete costs (DIY vs solicitor), IHT forms, executor duties, common problems & solutions.