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When someone dies the Income Tax Division needs to be informed so that their tax affairs can be finalised. Several things will be required in order to do this:

  • A copy of the death certificate
  • A copy of the Probate and Will (or a letter of administration if applicable); and,
  • A completed tax return from the start of the tax year, 6 April, to the date of death.

Once these are received, the Income Tax Division can raise a final assessment for the deceased individual.

These matters will usually be dealt with by a personal representative, who will take responsibility for the deceased persons estate, which will include settling any outstanding tax liabilities before distributing the estate. Please note the term 'personal representative' includes executor or administrator.

Assessment in the year of death

Jointly assessed couples will be assessed independently during the year of death. Two tax returns will be issued: a part year return for the deceased spouse/civil partner, and a full year for the surviving spouse/civil partner. The full single allowance will be granted to each.

If the deceased person was a single person, or one of an independently taxed couple, their tax return will be completed in the usual way.

Administration of the estate

During the time of administration, the personal representative should keep a record of all income received relating to the estate (bank interest etc), and all expenses paid (funeral expenses). Once all debts have been settled the remainder of the estate can be distributed among the beneficiaries, and the administration period ends.

Accounts kept during this time may be required by the Division, together with the names and addresses of any beneficiaries named by the deceased person. Any income received by the beneficiaries should be declared on their own personal tax return.

Should you have any further queries or questions regarding these matters, please contact the Income Tax Division on +44 1624 685400.

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