How to Contact HMRC After Someone Dies: The Right Teams

One of the most frustrating aspects of dealing with HMRC after a bereavement is being directed to the wrong team, only to start the process again. HMRC is organised into specialist units and the right route depends on which tax you are dealing with. This guide maps out who to contact, how to contact them, and what to expect.

The HMRC Bereavement Helpline

HMRC operates a bereavement helpline on 0300 200 3300. This number is available Monday to Friday, 8am to 6pm. The bereavement line can help with:

• Notifying HMRC of a death and cancelling the deceased’s personal tax records
• General guidance on what steps need to be taken with HMRC after a death
• Redirecting you to the correct specialist team for your query
• Stopping tax credits, child benefit, or other HMRC-administered payments the deceased was receiving

What the bereavement helpline cannot do is deal with specific case queries — for example, discussing the detail of an IHT assessment, checking the status of a self-assessment return, or querying a PAYE coding notice. For those matters, you will need to be transferred to or separately contact the relevant specialist team.

When you call, have the following ready: the deceased’s full name, date of birth, date of death, National Insurance number, and UTR (Unique Taxpayer Reference) if they filed self-assessment returns. This will speed up the call significantly.

Income Tax and PAYE: Separate Teams for Different Situations

The deceased’s personal income tax affairs need to be settled as part of administering their estate. This typically involves:

• Filing a final self-assessment return for the tax year of death (from 6 April to the date of death)
• Checking whether PAYE (pay as you earn) was operating correctly and claiming any tax refund owed
• Closing the deceased’s self-assessment record once all returns and tax have been dealt with

If the deceased was employed (PAYE): Contact the HMRC PAYE team on 0300 200 3300 (select option for income tax). You will need the deceased’s employer reference or payslip details. HMRC will issue a P800 tax calculation showing whether a refund is due or whether underpaid tax needs to be settled.

If the deceased filed self-assessment returns:Contact HMRC Self Assessment on 0300 200 3310. The final return for the year of death must be filed within the normal deadlines (31 January online, 31 October paper) unless HMRC agrees otherwise. If you are the executor and do not have the deceased’s Government Gateway login, write to HMRC to register as executor and request access.

The Inheritance Tax Team at Ferrers House

Inheritance tax matters are handled by HMRC’s dedicated IHT team, not by the general income tax helpline. Correspondence regarding IHT — including the IHT400 form, IHT payments, and queries — should be directed to:

HMRC Inheritance Tax
Ferrers House
Castle Meadow Road
Nottingham
NG2 1BB

There is no direct phone number for the IHT team that members of the public can call for case-specific queries. Communication is primarily by post. HMRC’s published target response time for IHT correspondence is 15 working days, but in practice responses often take 6 to 8 weeks, and during busy periods (particularly between October and January) they can take longer.

Always send IHT correspondence by tracked post (Royal Mail Recorded or Special Delivery). This gives you a delivery record and a date on which HMRC received your documents — important if there are later disputes about deadlines.

Accessing the Deceased’s Tax Records Online

HMRC’s Government Gateway provides online access to the deceased’s tax records, including their self-assessment history, PAYE coding notices, and any outstanding liabilities. To access these as an executor:

• Write to HMRC (Self Assessment, BX9 1AS) to register as the estate’s personal representative, providing your name, address, and the deceased’s UTR or NINO.
• HMRC will then correspond with you directly in your capacity as executor and can grant access to relevant records.
• Online access through the deceased’s own Government Gateway account should not be used without HMRC’s authorisation.

If you need to establish what tax the deceased owed or was owed a refund on, HMRC can provide a calculation once they have confirmed your authority to act. This process typically takes 4 to 6 weeks from first contact.

When HMRC Does Not Respond: Escalation Options

If HMRC has not responded within its published timescales and you have been waiting significantly longer than expected, there are formal escalation options:

• Complaints process: Write to the HMRC office dealing with your case, headed “Formal Complaint.” HMRC is required to acknowledge a complaint within 15 working days and resolve it within 30 working days where possible.
• HMRC Adjudicator’s Office: If you are unhappy with HMRC’s response to your complaint, you can refer the matter to the independent HMRC Adjudicator — a free service that investigates complaints about HMRC. Contact via adjudicatorsoffice.gov.uk or by post to: The Adjudicator’s Office, PO Box 10280, Nottingham, NG2 9PF.
• Parliamentary and Health Service Ombudsman: If the Adjudicator’s Office does not resolve your complaint, you can refer to the Parliamentary Ombudsman through your MP.

It is important to document all contact with HMRC — dates of letters sent, phone calls made (with reference numbers), and responses received. This record will be essential if you need to escalate a complaint. Executors have a legal duty to deal with the deceased’s tax affairs in a timely manner, and unreasonable delays by HMRC should not put you personally at risk of penalty.