HMRC has published guidance relating to completing a self-assessment tax return for a person up to their date of death.
For security reasons, personal representatives or executors cannot file a deceased taxpayer’s self-assessment tax return online for tax years up to the date of death. They must send paper returns.
Authorised tax agents can file the tax return online that covers the tax year in which the person died (6 April to the date of death). However, this can only be done after that tax year has ended.
The deadline to file a tax return online is either 31 January following the end of the tax year, or the deadline filing date on the notice to file letter, whichever comes later. Agents can also file returns online for earlier years.
Repayments are not made automatically for deceased taxpayers. The agent may need to call the bereavement helpline to action a claimed repayment. However, HMRC says that the tax return’s repayment section should still be completed in case HMRC reviews the record before contact.
This guidance relates to completing tax affairs for a person up to their date of death only.
Reporting tax on income and gains arising to a person’s estate after their date of death (in the administration period) must be done separately. Please see reporting an estate to HMRC.
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