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.
Yes, if the deceased was registered for Self Assessment. The return covers 6 April to the date of death. HMRC issues it to the personal representative and prints the filing date on the letter that comes with it — do not calculate a deadline yourself. The bereavement helpline is 0300 322 9620, and bereavement can be a "reasonable excuse" on which a late filing penalty is appealed.
HMRC provides extended deadlines for deceased tax returns, giving executors breathing room during an already difficult time.
A great deal of guidance says the deadline for a deceased person's tax return is “the later of the normal Self Assessment deadline or 12 months after the end of the month in which the death occurred”. There is no such rule. Twelve months after the end of the month of death is the deadline for delivering an Inheritance Tax account (IHT400), and it has been borrowed and misapplied to income tax.
The date is the one on HMRC's letter
GOV.UK states it in a single 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 prints the filing 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” from reissue to file, and the record is updated to show that new filing date. A reminder is issued after two months.
Extra time to file is not extra time to pay
HMRC's manual is explicit: “An extended filing period does not change the due date for payment.” The tax for the year of death remains due on the ordinary date — 31 January following the end of the tax year — and late payment interest runs from then at the Bank of England base rate plus 4 percentage points, even where you still have time left to file.
HMRC Bereavement Relief: Penalties Can Be Cancelled
Death counts as a "reasonable excuse" for late filing under HMRC rules. If you receive a late filing penalty (£100+), contact HMRC Bereavement Helpline immediately. They can: grant further extensions if you're still gathering information, cancel penalties where bereavement caused the delay, provide dedicated support to help you complete the return. Don't ignore penalty notices—call 0300 322 9620 and explain your situation. HMRC is generally sympathetic to bereaved families.
Understanding which tax returns are required is the first step. There's often more than one return to complete.
Covers 6 April to date of death. Required if deceased:
Form: SA100 (individual Self Assessment)
Check if deceased had unfiled returns for previous tax years. You must file these as executor even if they're overdue.
How to check: Call HMRC Bereavement Helpline (0300 322 9620)—they'll tell you if any outstanding returns are due. Late filing penalties may apply but can potentially be cancelled due to bereavement.
This is separate from deceased's final return. Required if estate has:
Form: SA900 (Trust and Estate Tax Return)
Two Different Taxpayers
Deceased's final return (SA100) and estate's return (SA900) are for different taxpayers with different tax numbers, allowances, and deadlines. Don't confuse them. Many executors need to file both.
Follow these steps systematically to complete the deceased's final tax return correctly.
Before you can file the tax return, tell HMRC you're acting for the deceased:
Keep the reference number from this call—you'll need it for all future contact with HMRC.
Collect all income and tax information for 6 April to date of death:
Request statements covering 6 April to death date from all financial institutions.
File online via deceased's Self Assessment account (request access from HMRC) or register as "Acting for someone who has died" on GOV.UK.
Key points when completing:
Online: Submit via HMRC Self Assessment online system by 31 January deadline (or later extended deadline)
Paper: Post SA100 form to HMRC by 31 October (earlier deadline for paper)
Keep copies of the completed return and all supporting documents.
HMRC will issue a statement showing tax owed or refund due. If tax is owed:
If a repayment is due, HMRC issues it to the personal representative. There is no claim form and no threshold above which one is needed: form R27 was withdrawn in October 2014.
Most executors don't know about HMRC's dedicated bereavement support services. This is one of the most helpful resources available to you.
Monday to Friday, 8am to 6pm
This is a dedicated team trained to help bereaved families navigate tax obligations with empathy and practical support.
If you are struggling to gather information or complete the return by the date on HMRC's letter, call and explain the circumstances before that date passes rather than after. HMRC does not publish a formal extension scheme for personal representatives, but it does set the filing date itself, and bereavement is capable of being a reasonable excuse if a penalty is later charged.
Death is considered a "reasonable excuse" for late filing. If you receive a £100+ penalty notice, contact the helpline immediately. They can cancel penalties where bereavement caused the delay, especially if you were unaware you were the executor or had difficulty accessing the deceased's records.
Ask HMRC to check earlier years as well as the year of death. Overpayment relief for an earlier year must generally be claimed within four years of the end of the tax year concerned, so there is a limit on how far back you can go — and once it has passed, the money is gone.
If you used Tell Us Once when registering the death, HMRC should already be notified. However, always follow up with Bereavement Helpline directly to ensure tax obligations are properly handled and refunds aren't missed.
Call Early, Call Often
Don't wait until deadline is looming to contact HMRC Bereavement Helpline. Call soon after death to: confirm what returns are needed, get deceased's tax records, understand deadlines specific to your case, and flag any issues early. The helpline staff are genuinely helpful and want to support you through this process.
Any tax owed by the deceased must be paid from the estate before distributing inheritance to beneficiaries.
After filing the tax return, HMRC issues a statement showing tax owed. This must be paid from estate funds (bank accounts, investments, sale proceeds) before you distribute to beneficiaries. Use the deceased's UTR and payment reference when paying.
Income tax owed by the deceased ranks as a priority debt in probate. It must be paid before most other debts (except secured debts like mortgages and funeral expenses). If you distribute the estate without paying tax owed, you become personally liable as executor.
Executor Personal Liability
If you distribute estate assets to beneficiaries and later discover tax is owed that can't be paid, HMRC can pursue you personally for the amount. Always wait for HMRC's final statement and clear all tax before distributing inheritance. Get professional advice if concerned about potential tax liabilities.
If the estate is insolvent (debts exceed assets) and can't pay tax owed:
Many deceased people are owed tax refunds, especially if they worked under PAYE and died partway through the tax year.
Any tax refund owed to the deceased is paid to the estate (not directly to beneficiaries). It becomes part of the estate assets to be distributed according to the will or intestacy rules. HMRC pays refunds to the executor's nominated bank account (usually estate account).
Automatic Review by HMRC — There Is No Claim Form
Once HMRC has been told about the death (via Tell Us Once, the bereavement helpline, or form P1000), it reviews the deceased's tax position for the year of death from the records it holds and writes to the personal representative with the result. Form R27, which used to be the claim form for this, was withdrawn in October 2014 and replaced by this automated review plus one of a set of bereavement letters. Guidance telling you to complete an R27 for “larger refunds” is out of date, and no such threshold exists. HMRC publishes no service standard for how long the review takes; GOV.UK says only that it can take at least 30 days for HMRC to contact you after Tell Us Once.
Check HMRC's Calculation
HMRC works from what it holds, which may not cover every source of income. Compare its figures against the final P45 or P60, pension provider statements, the State Pension figure from DWP, bank and dividend statements to the date of death, and the deceased's tax coding notice — particularly if it was a K code or an emergency code.
Check Previous Years Too
Ask HMRC Bereavement Helpline to review past 4 years for overpayments. Many people overpaid tax in earlier years due to wrong tax codes, emergency tax rates, or unclaimed allowances. Refunds can be claimed up to 4 years back—potentially thousands of pounds.
Don't Leave Money on the Table
The tax position for the year of death is often overlooked by executors, and an overpayment is common where the deceased was a PAYE employee or pensioner who died part-way through the year and is still entitled to the full personal allowance. HMRC publishes no figure for the average repayment, so treat any amount you see quoted as somebody's guess — but do check that the review has happened.
Call HMRC Bereavement Helpline (0300 322 9620). Provide deceased's National Insurance number and they'll tell you if they were registered for Self Assessment, what returns are outstanding, and whether you need to file a final return. This is the quickest way to get accurate information.
HMRC Bereavement Helpline can provide it. Look for it on previous tax returns, letters from HMRC, or online account (if you have login details). If not found, call the helpline—they'll issue the UTR once you've verified your identity as executor.
HMRC receives reports from employers, pension providers, banks, and investment platforms about income paid. They'll flag discrepancies if you miss income sources. To avoid this: request bank statements for 6 April to death date, contact known employers and pension providers, search deceased's papers for investment statements, use deceased's online banking/email to identify other accounts. If you genuinely couldn't find an income source, HMRC is usually understanding—explain in return notes.
Yes. Death is a "reasonable excuse" under HMRC rules. If you receive late filing penalties (£100+), contact HMRC Bereavement Helpline immediately. Explain: when you became aware you were executor, difficulties accessing deceased's records, time needed to gather information, any personal circumstances affecting your ability to file. HMRC can cancel penalties where bereavement caused the delay. Always appeal within 30 days of penalty notice.
While many executors can complete a straightforward deceased tax return themselves, some situations require professional help.
Institute of Chartered Accountants in England and Wales (ICAEW)
Find a qualified chartered accountant specialising in probate and estate tax.
Chartered Institute of Taxation (CIOT)
Find a chartered tax adviser with expertise in deceased estates.
Cost: no official source publishes what advisers charge for a deceased person's tax return, so this page will not give a range. Ask two or three firms for a written fixed-fee quote before instructing one. Fees are an expense of the estate and can be paid from estate funds.
Scenario:
Your dad died on 15 July 2025. He was:
1. Within days of death
Call HMRC Bereavement Helpline 0300 322 9620. Tell them Dad died, provide his NI number. They confirm: tax return needed (because he filed Self Assessment for rental property), deadline and give you both the filing date for the return and his UTR. Use the date they give you — do not work one out.
2. Gather information (by autumn 2026)
State Pension: £8,500 (6 April to 15 July 2025). Private pension: £4,200 (tax deducted £420). Rental income: £3,500 (6 April to 15 July = 3.5 months × £1,000/month). Rental expenses: £800 (insurance, repairs). Savings interest: £200 (6 April to 15 July).
3. Complete tax return (by end 2026)
Total income: £16,400 (£8,500 + £4,200 + £2,700 rental profit + £200 interest). Personal Allowance: £12,570 (full year even though died in July). Taxable income: £3,830. Tax due: £766 at 20%. Tax already paid: £420 (pension deductions). Amount owed: £346.
4. Submit and pay (by 31 January 2027)
File return online. HMRC confirms £346 owed. Pay from estate account before distributing inheritance. Keep records for estate accounts.
5. Separately: Estate tax (ongoing)
Rental income after 15 July 2025 is estate income (not Dad's). File separate SA900 Trust and Estate return if rental income exceeds estate allowances during probate administration.
HMRC Bereavement Helpline
Official support for deceased tax affairs: 0300 322 9620
Self Assessment: Dealing with someone who has died
GOV.UK guidance on filing deceased tax returns
Tax on the estate of someone who has died
HMRC guidance on estate tax obligations (separate from deceased's return)
Form P1000: tell HMRC who is dealing with the estate
Replaces the withdrawn form R27 as the paper route
Related guides