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.
Executors file if deceased was registered for Self Assessment, self-employed, or had rental/investment income. Contact HMRC Bereavement Helpline (0300 200 3300) to confirm if needed. Deadline: later of 31 January or 12 months after end of month of death. Report income from 6 April to death. Many are owed PAYE refunds—claim for estate. Separate from estate's own tax.
Have more questions on UK death administration? Let Farra help.
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.
HMRC gives executors extra time to file deceased tax returns, but you must understand the deadline rules to avoid penalties.
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
Example 1: Died 15 March 2024 (2023/24 tax year)
Example 2: Died 15 June 2023 (2023/24 tax year)
Example 3: Died 20 November 2024 (2024/25 tax year)
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.
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.
What to include:
Get from: Employer (request final P45 and statement of benefits)
What to include:
Get from: Pension providers (request statements), DWP for State Pension
What to include:
Get from: Business records, bank statements, invoices
What to include:
Get from: Rental statements, letting agent accounts, bank statements
What to include:
Get from: Bank statements, investment platform statements, dividend vouchers
What to include:
Learn more: See our guide on Capital Gains Tax on inherited property for detailed information on tax when selling estate assets.
Annual CGT allowance: Deceased gets full year allowance (£3,000 for 2026/27) 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 2026/27), 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.
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.
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:
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.
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 2026/27) | 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 2026/27) | £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) |
The estate must file its own tax return (SA900) if:
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.
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.
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.
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.
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.
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.
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.
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.
How to file Self Assessment tax return for someone who died. HMRC bereavement relief, deadline extensions, executor responsibilities, and penalty cancellation.
Complete checklist of documents needed for probate in the UK. From death certificates to asset valuations - everything executors need to gather for probate applications.
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.
Inherited property? Decide whether to keep, sell, or rent. Tax implications, CGT, SDLT relief, mortgage options, and step-by-step process.
Executor won't act or communicate? Your rights, removing executors, court proceedings, delays, disputes, and alternative solutions.
Your AI companion for UK death administration—combining practical guidance with emotional support, available 24/7.
Your AI companion for UK death administration
Free to start • £129 for full access • 30-day guarantee