Do I need to tell HMRC when someone dies?

Yes. You should notify HMRC of the death, either through Tell Us Once when registering the death or by contacting HMRC directly.

How do I stop self-assessment after someone dies?

Contact HMRC to inform them of the death and request the self-assessment record is closed. You will need the deceased's UTR number.

Does HMRC need to approve the estate before I can distribute it?

If inheritance tax is owed, HMRC must confirm it has been paid before probate is granted. Once probate is issued, you can proceed to distribute the estate.

How to Notify HMRC After a Death

HMRC needs to be informed when someone dies so they can adjust tax records, calculate any tax owed up to the date of death, and process inheritance tax if applicable.

Tell Us Once

The easiest way to notify HMRC is through the Tell Us Once service when you register the death. This automatically informs HMRC along with other government departments including DWP, DVLA, and the Passport Office.

Income tax

HMRC will calculate any income tax owed from the start of the tax year to the date of death. If the deceased was employed, their employer will handle this through PAYE. If they were self-employed or had other income, you may need to submit a final tax return.

Self-assessment

If the deceased was registered for self-assessment, you need to file a return for the period from the start of the tax year to the date of death. Contact HMRC's bereavement helpline to request the self-assessment record is closed after the final return is submitted.

Inheritance tax

Inheritance tax is handled separately by HMRC's Inheritance Tax team. You must submit an IHT form (IHT205 or IHT400) even if no tax is due. Any tax owed must be paid before probate can be granted.

Claiming a tax refund

The estate may be owed a refund if the deceased overpaid tax during the year. HMRC will calculate this and send any refund to the executor once the tax position is finalised.