Filing Tax Returns for Deceased Person: HMRC Bereavement Support
Do I need to file a tax return for someone who died?
Yes, if the deceased was registered for Self Assessment. File a final tax return covering 6 April to death date. HMRC offers bereavement relief: deadline extensions, penalty cancellations, and dedicated support through Bereavement Helpline (0300 200 3300). Death counts as "reasonable excuse" for late filing—penalties can be cancelled.
Have more questions on UK death administration? Let Farra help.
Deadlines for Deceased Tax Returns
HMRC provides extended deadlines for deceased tax returns, giving executors breathing room during an already difficult time.
Standard Deadline Rule
Your deadline is the LATER of:
31 Oct / 31 Jan
Standard Self Assessment deadlines: 31 October for paper returns, 31 January for online filing
12 months
12 months after the end of the month in which death occurred
Timeline Example: Dad Died July 2026
15 July 2026
Dad dies (during 2026/27 tax year)
Within days
You notify HMRC Bereavement Helpline (0300 200 3300) of the death
31 January 2027
Normal online deadline for 2026/26 tax year
31 July 2026
12 months after end of July 2025 (month of death)
Actual deadline: 31 January 2027
Use the LATER date—gives you 18+ months from death to file
If You Missed the Deadline
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 200 3300 and explain your situation. HMRC is generally sympathetic to bereaved families.
What Tax Returns You Need to File
Understanding which tax returns are required is the first step. There's often more than one return to complete.
1. Final Tax Return (Tax Year of Death)
Covers 6 April to date of death. Required if deceased:
- Was registered for Self Assessment (filed returns before)
- Had self-employment or partnership income
- Had rental property income
- Made capital gains
- Had significant investment income
Form: SA100 (individual Self Assessment)
2. Previous Years If Not Filed
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 200 3300)—they'll tell you if any outstanding returns are due. Late filing penalties may apply but can potentially be cancelled due to bereavement.
3. Trust and Estate Tax Return (When Required)
This is separate from deceased's final return. Required if estate has:
- Income after death (rental, dividends, interest) exceeding allowances
- Capital gains from selling assets during probate administration
- Complex investments or significant ongoing income
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.
How to File a Deceased Tax Return
Follow these steps systematically to complete the deceased's final tax return correctly.
Step 1: Register as Executor/Administrator
Before you can file the tax return, tell HMRC you're acting for the deceased:
- Call HMRC Bereavement Helpline: 0300 200 3300 (Monday-Friday 8am-6pm)
- Provide: deceased's name, date of birth, date of death, National Insurance number
- Confirm your identity as executor (you'll need your own details)
- HMRC will: confirm if tax return needed, provide deceased's tax reference (UTR), issue access to deceased's online account if registered
Keep the reference number from this call—you'll need it for all future contact with HMRC.
Step 2: Gather Documents
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.
Step 3: Complete the Return
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:
- Only include income from 6 April to date of death (not full tax year)
- Use deceased's FULL year Personal Allowance (£12,570 for 2026/27) even if they died early in year
- Deceased gets full year CGT allowance (£3,000 for 2026/27) even for part-year
- Mark the return as "deceased" and enter date of death
- Include your contact details as executor
Step 4: Submit
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.
Step 5: Pay Any Tax Due
HMRC will issue a statement showing tax owed or refund due. If tax is owed:
- Must be paid from estate funds before distributing to beneficiaries
- Pay online, by bank transfer, or cheque to HMRC
- Interest charged on late payment at Bank of England base rate + 2.5%
- Executor personally liable if you distribute estate without paying tax
If refund is due, HMRC usually pays automatically within 4-6 weeks (under £10,000). Larger refunds require form R27.
HMRC Bereavement Support: Your Hidden Lifeline
Most executors don't know about HMRC's dedicated bereavement support services. This is one of the most helpful resources available to you.
HMRC Bereavement Helpline
0300 200 3300
Monday to Friday, 8am to 6pm
This is a dedicated team trained to help bereaved families navigate tax obligations with empathy and practical support.
What HMRC Bereavement Helpline Helps With
- Confirming whether a tax return is required for the deceased
- Providing deceased's tax records, UTR, and previous return history
- Explaining deadline extensions and how they apply to your situation
- Processing tax refunds owed to the deceased (often overlooked)
- Cancelling tax credits and benefits payments
- Stopping inappropriate tax code notices to pension providers
- Advising on estate tax obligations (separate from deceased's return)
- Helping with online account access for Self Assessment
What HMRC Can Do That Most Executors Don't Know About
Grant Deadline Extensions
If you're struggling to gather information or complete the return by the deadline, HMRC can grant further extensions beyond the standard 12 months. Call and explain your circumstances—they understand probate can take time.
Cancel Late Filing Penalties
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.
Review Past Years for Refunds
HMRC will review the deceased's tax for the past 4 years and identify any refunds owed. Many PAYE employees overpaid tax in earlier years—refunds can add thousands to the estate. Ask HMRC to check when you call.
Coordinate with Tell Us Once
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.
What You'll Need When You Call
- Deceased's full name and date of birth
- National Insurance number
- Date of death
- Address at time of death (to verify identity against HMRC records)
- Your details as executor/next of kin (name, address, contact number)
- Copy of will or letter of administration (if available—not always required)
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.
If Tax Is Owed
Any tax owed by the deceased must be paid from the estate before distributing inheritance to beneficiaries.
Tax Paid from Estate Funds
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.
Tax Is a Priority Debt
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.
What If Estate Can't Pay?
If the estate is insolvent (debts exceed assets) and can't pay tax owed:
- Contact HMRC immediately to explain the situation—don't ignore it
- Get professional advice from an insolvency practitioner or probate solicitor
- Follow strict rules for distributing insolvent estates (priority order of creditors)
- Keep detailed records showing you acted properly—protects you from personal liability
- HMRC may accept partial payment or write off debt if estate truly has no assets
If Tax Is Refunded
Many deceased people are owed tax refunds, especially if they worked under PAYE and died partway through the tax year.
Refund Goes to Estate
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).
How to Claim Refunds
Automatic Review by HMRC
After you notify HMRC of the death (via Bereavement Helpline or Tell Us Once), they automatically review the deceased's tax position for the year of death. If refund is under £10,000, it's usually paid automatically within 4-6 weeks.
Form R27 for Larger Refunds
For refunds over £10,000 or complex cases, complete form R27 (Repayment Claim). Include: deceased's details, executor details, copy of death certificate, copy of probate grant (if applicable), bank details for payment. HMRC processes and pays within 4-6 weeks of receiving form.
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
Tax refunds are often overlooked by executors, yet they're common—especially for PAYE workers who died mid-year and get the full Personal Allowance. Always ask HMRC to review for refunds. It can add hundreds or thousands to the estate for beneficiaries.
Common Questions About Deceased Tax Returns
What if I don't know if they filed Self Assessment?
Call HMRC Bereavement Helpline (0300 200 3300). 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.
What if I can't find their UTR (Unique Taxpayer Reference)?
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.
What if they had income I didn't know about?
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.
Can penalties be cancelled due to bereavement?
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.
Get Professional Help When You Need It
While many executors can complete a straightforward deceased tax return themselves, some situations require professional help.
When to Use an Accountant or Tax Adviser
- Deceased was self-employed with complex business accounts
- Multiple rental properties with substantial expenses to claim
- Significant capital gains requiring reliefs or calculations
- Overseas income or assets requiring currency conversion and foreign tax credit claims
- Previous years' returns were filed late or incorrectly
- Estate is complex with ongoing tax obligations (SA900 Trust returns)
- HMRC has opened an enquiry or raised questions about past returns
- You're uncertain and want peace of mind
How to Find a Tax Adviser
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: Typical fees for deceased tax return: £300-800 for straightforward cases, £800-2,000+ for complex estates. Many advisers offer fixed fees for executor services. Fees are paid from estate funds as executor expenses.
Real Example: Dad Died July 2026
Scenario:
Your dad died on 15 July 2025. He was:
- Retired (received State Pension and private pension)
- Had a rental property (income £12,000/year, filed Self Assessment)
- Some savings interest (around £800/year)
What You Need to Do:
1. Within days of death
Call HMRC Bereavement Helpline 0300 200 3300. Tell them Dad died, provide his NI number. They confirm: tax return needed (because he filed Self Assessment for rental property), deadline is 31 January 2027 (normal deadline for 2026/26 tax year—later than 12 months after July), and provide his UTR.
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.
Sources and Official Links
HMRC Bereavement Helpline
Official support for deceased tax affairs: 0300 200 3300
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 R27: Repayment Claim
Claim tax refunds over £10,000 for deceased
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