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.
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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.
HMRC provides extended deadlines for deceased tax returns, giving executors breathing room during an already difficult time.
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
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
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.
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 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.
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 refund is due, HMRC usually pays automatically within 4-6 weeks (under £10,000). Larger refunds require form R27.
Most executors don't know about HMRC's dedicated bereavement support services. This is one of the most helpful resources available to you.
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.
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.
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.
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.
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
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.
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.
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: 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.
Scenario:
Your dad died on 15 July 2025. He was:
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.
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
Executor's guide to deceased tax returns: who must file, final tax return deadlines, claiming refunds, reporting income after death, HMRC notification.
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