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 322 9620) to confirm if needed. The deadline is the date given in HMRC's letter, not a date you work out. Report income from 6 April to death. Many are owed PAYE refunds—claim for estate. Separate from estate's own tax.
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 |
| Untaxed savings, investment or dividend 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 322 9620) 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.
This is the part most guidance gets wrong, so it is worth being precise about where the deadline actually comes from.
There is no rule setting the deadline at “12 months after the end of the month of death”. That figure belongs to Inheritance Tax — an IHT400 is due 12 months after the end of the month in which the death occurred — and it has been widely and wrongly imported into guidance about Self Assessment. Do not use it.
The deadline is the date in HMRC's letter
GOV.UK puts it in one sentence: “The return must reach HMRC by the date given in the letter you received with the form.” HMRC issues the return to the personal representative and states the date on it. Where a return that had already been issued to the deceased is reissued to the personal representative, HMRC's Self Assessment manual gives “a period of 7 days and 3 months” for the personal representative to file it, and the system is updated to show that new filing date.
An extended filing date does not extend the payment date
HMRC's manual is explicit that “an extended filing period does not change the due date for payment”. Tax for the year of death is still due on the ordinary date — 31 January following the end of the tax year — and interest runs from then even where you have longer to file.
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 322 9620) or use Tell Us Once service (via registrar when registering death). HMRC cannot process refunds until officially notified.
Step 2: HMRC Reviews the Tax Position
Once notified, HMRC reviews the deceased's tax record for the year of death from the information it holds and writes to the personal representative with a calculation. There is no claim form to complete. Form R27, which used to serve that purpose, was withdrawn by HMRC in October 2014 and replaced with this automated review plus one of a set of bereavement letters. Any guidance still telling you to send an R27 — including for “larger refunds” — is out of date; no such threshold exists.
Step 3: Check the Calculation
HMRC works from the records it holds, which may not include every source of income. Compare its figures against:
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) | None. Personal representatives do not get personal allowances |
| Savings Allowance | £1,000 (basic rate) or £500 (higher rate) | None. There is no personal savings allowance for an estate, but income of £500 or less in a tax year is not reportable |
| 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 | The date given in HMRC's letter with the return | 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: use the date printed on HMRC's letter — do not calculate one yourself. Set a reminder from it. If struggling, get professional help - £100+ penalties reduce beneficiaries' inheritance.