Self Assessment tax returns
Returns for someone who has died
If you바카라 사이트檙e the 바카라 사이트榩ersonal representative바카라 사이트� (an executor or administrator) for someone who has died, you might need to complete:
- a Self Assessment tax return for income the person earned before they died聽
- a separate Self Assessment tax return for income the 바카라 사이트榚state바카라 사이트� generated after the person died
A personal representative is legally responsible for dealing with the deceased바카라 사이트檚 money, property and possessions (their estate).
If you have not already told HMRC about a death you must do this as soon as possible. Use the Tell Us Once service to let HMRC and other government organisations know about the death.
Returns for income the person earned before they died
HMRC will tell you if you need to fill in a Self Assessment tax return for the person who has died. If you do, they바카라 사이트檒l send you a form to complete and return.
You바카라 사이트檒l usually need details of the deceased바카라 사이트檚 bank and savings accounts, for example:
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bank statements
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building society pass books
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dividend vouchers
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National Savings bonds or certificates
If the deceased was employed you바카라 사이트檒l usually need:
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a P45 from their employer - if the return is for the tax year they died聽
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a P60 from their employer - if the return is for a tax year before the tax year they died
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details of any expenses paid by the employer - for example company cars, health insurance, travel expenses or childcare
If the deceased was receiving a pension you바카라 사이트檒l usually need:聽
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a final statement from their pension provider - if the return is for the tax year they died
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an end of year certificate from their pension provider - if the return is for a tax year before the tax year they died
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confirmation of any state pension
You바카라 사이트檒l also need details of any other income they had, for example if they rented out property or ran their own business.
Contact HMRC바카라 사이트檚 Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their records.
Sending the return
Send the completed Self Assessment form by post.聽
The return must reach HMRC by the date given in the letter you received with the form.
You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.
Returns for income the estate generated after the person died
If the estate generates any new income after the death, you may also need to do both of the following:聽聽
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register with HMRC聽
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send a separate tax return on behalf of the estate
You must check if you need to tell HMRC about the estate바카라 사이트檚 income.