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.
The UK tax year ends on 5th April. What actually expires that night is the estate's £3,000 Capital Gains Tax annual exempt amount for that year, which cannot be carried forward. Everything else executors associate with the date — the IHT400, the Inheritance Tax payment, a 60-day property return, the deceased's final Self Assessment — runs on its own clock, keyed to the date of death or the date of a transaction, not to 5th April. This checklist separates the two.
Naming the years correctly matters here, because it is easy to mislabel them. The tax year that ended on 5th April 2026 was 2025/26; the year running now, to 5th April 2027, is 2026/27. At each year end:
Nothing in Inheritance Tax turns on 5th April. If you are working to an IHT deadline, it is measured from the date of death.
Use this checklist to ensure you've completed all essential tax year-end tasks. Work through it systematically, starting with the highest priorities.
Personal representatives get the same £3,000 annual exempt amount as an individual — not the £1,500 half-allowance that applies to trustees. Section 1K(7) of the Taxation of Chargeable Gains Act 1992 gives it to them for the tax year of death and the two tax years after it, and for no year beyond that. It does not carry forward, so within those three years it is use it or lose it:
For assets you plan to sell:
If the estate has sold UK residential property:
Both run from the end of the month in which the death occurred:
If you haven't yet submitted your IHT400:
💡 See our detailed IHT400 April Deadline Guide for comprehensive step-by-step instructions on filing Inheritance Tax returns.
For a death in the 2025/26 tax year (6th April 2025 to 5th April 2026):
Income received by the estate after death is taxed separately:
Before 5th April, check:
If you're planning to sell inherited property:
Strategic distribution timing can save tax:
Use this opportunity to review overall progress (see our executor responsibilities checklist for the full picture):
Understanding what changes on 6th April 2026 helps you plan strategically:
Check if Spring Statement 2026 announced any changes taking effect from 6th April:
See our Spring Statement 2026 guide for details of any changes announced.
After 5th April 2026, key deadlines shift:
If the estate's position is more than you want to work out yourself, these are the bodies whose registers let you find someone qualified, and HMRC's own line for questions about a deceased person's tax:
For complex tax planning and calculations:
For legal and estate administration advice:
For straightforward tax queries about deceased persons:
Phone: 0300 322 9620
Monday to Friday, 8am to 6pm. Closed bank holidays. GOV.UK notes the lines are less busy before 10am.
HMRC staff can advise on tax return requirements, allowances, and basic tax planning for estates.
The dates below are written for the run-up to 5th April 2026. The shape holds for any year end — read “Week 1” as the fortnight before 5th April, whichever year you are in:
Monday-Tuesday: Assess Your Position
Wednesday-Thursday: Make Decisions
Friday-Weekend: Start Actions
Monday-Wednesday: Complete Actions
Thursday-Friday: Final Checks
Saturday 5th April: Deadline Day
⚠️ Don't Panic, But Do Act
A fortnight is tight but workable if you take it in order. Capital Gains Tax is the only thing genuinely tied to 5th April, so start there; the Inheritance Tax dates run from the death and will not move whatever happens this fortnight; income tax has until the following January. If a disposal cannot realistically complete in time, that is information rather than a failure — it simply lands in the next year's annual exempt amount.
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