How to Notify HMRC of a Death: Government Bereavement Guide 2026

How to notify HMRC of a death — step by step

1. Use Tell Us Once to notify HMRC

   The Tell Us Once service at gov.uk/tell-us-once notifies HMRC automatically when you report the death. HMRC will then contact you about any outstanding tax affairs, tax returns, or refunds due.

2. Report income received up to the date of death

   HMRC needs to know about all income received by the deceased up to and including the date of death. This covers employment income, pension income, rental income, savings interest, and self-employment income.

3. Complete a Self Assessment return if required

   If the deceased completed Self Assessment tax returns, a final return covering the tax year up to the date of death must be submitted. Contact HMRC's bereavement team to arrange this.

4. Claim any tax refund owed to the estate

   If the deceased paid too much tax, HMRC will issue a refund to the estate. You will need to provide details of the executor or administrator and the estate bank account.

What documents does HMRC need?

• Death certificate
• National Insurance number of the deceased
• Probate or letters of administration (if estate requires administration)
• Details of income, savings, and pensions received up to date of death

Have multiple certified copies of the death certificate ready. Banks and financial institutions each require an original or certified copy — you cannot usually pass a single copy between organisations. See our guide to how many death certificates you need.

How long does HMRC take?

HMRC typically takes 4–12 weeks to process a bereavement notification once all required documents have been received.

During this period, accounts or services will typically be frozen until the estate is administered. This means no new transactions can be authorised.

HMRC must receive any Inheritance Tax due within 6 months of the date of death to avoid interest charges. Income tax and Inheritance Tax are handled by different HMRC teams.

What happens after you notify HMRC?

Once HMRC receives your notification and confirms receipt, the account or service will be frozen and no new transactions will be authorised. Estate administration can then begin.

HMRC will confirm receipt of your notification and advise you of any next steps required to close or transfer the account or policy. Keep a record of all correspondence and reference numbers for the estate file.

What cannot wait