When a taxpayer dies, the simplest way to inform HMRC (and other government organisations) is the Tell Us Once service. HMRC will then contact the personal representatives with instructions regarding the next steps. These will depend on the complexity of the deceased's affairs. Where, for example, the deceased was taxed through the PAYE system and had relatively simple tax affairs, an automated process applies. HMRC will write to the PRs confirming that they are aware of the death and do not require any further information. Where the deceased was a Self Assessment tax payer or had more complex tax affairs, a tailored service applies and HMRC will write to the PRs and ask them to complete a Self Assessment return on behalf of the deceased.
Estate tax returns and other procedures
PRs have a duty to report to HMRC any untaxed income received during the period of administration and any capital gains which have arisen in that period on the sale of property forming part of the deceased's estate.
In accordance with the general rule1,
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Web page updated on 17 Mar 2025 16:38