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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Tax administration after a death is one of the most misunderstood parts of the estate process. Many executors worry they have missed something important — or, conversely, waste time contacting HMRC when Tell Us Once has already handled the notification. This checklist sets out exactly what you need to do, and when.
When you register the death at the register office, the registrar will offer you the Tell Us Once service. This is a free government service that notifies a wide range of departments and agencies on your behalf, in a single step. You will be given a reference number to use online or by phone.
Tell Us Once automatically notifies:
What Tell Us Once does NOT cover
Tell Us Once handles basic notification only. It does not close Self Assessment accounts, deal with VAT registrations, handle estate income tax, or file any returns. If the deceased had any of these, further action is required — see the steps below.
If the deceased's tax affairs were straightforward — employed or retired with a pension and no other income sources — Tell Us Once may be all that is needed for HMRC purposes, aside from checking the P800 (see Step 2).
Self Assessment applies to anyone who was:
If any of these apply, you must contact HMRC directly — Tell Us Once alone is not sufficient.
Call the HMRC Bereavement helpline on 0300 200 3300 (Monday to Friday, 8am–6pm). You will need the deceased's National Insurance number and Unique Taxpayer Reference (UTR) if known. HMRC will:
HMRC will usually write to the executor at the address they hold on record. If you are the executor and have not received correspondence, it is worth calling proactively rather than waiting.
Self Assessment deadline
The final Self Assessment return for the deceased is due by 31 January following the end of the tax year in which they died. For example, if the deceased died in November 2024 (tax year 2024/25), the final return is due 31 January 2026. Late filing penalties still apply to the estate.
If the deceased was employed or received a private pension under PAYE, HMRC will automatically calculate whether too much or too little income tax was paid in the tax year of death. They will issue either a P800 tax calculation or a Simple Assessment, usually within a few months of the end of the tax year.
HMRC's calculations are not always correct. Common errors include:
If the P800 shows a tax refund, this will be paid to the estate (not to individuals). If it shows tax owed, this is a debt of the estate and must be settled before distribution to beneficiaries.
If the figures look wrong
Contact HMRC on 0300 200 3300 with the P800 reference number and the information you hold about the deceased's income. Keep copies of P60s, pension statements, and payslips if you can locate them — these will help resolve any discrepancy.
This is an area that catches many executors out. There is an important distinction between:
Estate income includes interest accruing on savings accounts, rent from a property owned by the deceased, and dividends from shares held in the estate. The estate has a tax-free allowance of £500 per year for income tax purposes.
If the estate's income exceeds £500 in any tax year, you must register the estate with HMRC and file an SA900 Trust and Estate Tax Return. Income tax on estate income is charged at the basic rate (20% for savings interest, 8.75% for dividends).
Simple estates
If the estate is wound up quickly (within a few months of death) and income is minimal, it is unlikely you will need to file an SA900. However, if administration is expected to take more than a year — particularly where a property is involved — estate income tax becomes a real consideration.
Capital Gains Tax (CGT) is relevant in two separate scenarios:
Any capital gains realised by the deceased in the tax year of death (for example, from selling shares or an investment property) must be included in their final personal Self Assessment return. The deceased's annual CGT exempt amount applies for the full tax year of death, regardless of when they died.
When executors sell estate assets during administration, the estate may be liable for CGT. Key figures:
The base cost for CGT purposes is the market value of assets at the date of death (known as "probate value") — not the original purchase price paid by the deceased. This is called the uplift to probate value and often means little or no CGT is due if assets are sold promptly after death.
Tip: sell promptly to minimise CGT
Because the CGT base cost resets to probate value at death, selling estate assets quickly after probate is granted typically results in minimal gain (and therefore minimal tax). Delays can result in a larger taxable gain if asset values rise during administration.
Inheritance Tax (IHT) is entirely separate from income tax and Capital Gains Tax. It is not handled by the standard HMRC tax offices — it goes through the Inheritance Tax and Probate helpline.
The relevant forms are:
IHT must generally be paid before the Probate Registry will grant probate. However, probate is often needed to access the estate's bank accounts to pay IHT. There are two main ways to resolve this:
For more on IHT thresholds, allowances, and whether your estate is likely to be liable, see our Inheritance Tax calculator.
If the deceased was VAT-registered — for example, as a self-employed trader or sole director of a VAT-registered business — the VAT registration must be handled separately from all other HMRC notifications.
You will need to:
If the business is being continued by another person (for example, a co-director or family member), they may be able to transfer the VAT registration rather than cancelling it — take professional advice in this case.
VAT deadlines still apply
VAT return deadlines do not pause upon death. If a return is due and overdue, penalties may accrue. Contact HMRC VAT promptly and explain the circumstances — they have discretion to waive penalties in bereavement situations.
When calling, have ready: the deceased's full name, National Insurance number, date of death, and (where relevant) their UTR or VAT registration number. HMRC will usually ask for your own details as the person dealing with the estate.
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