Register an estate as a personal representative
Use the online service to register a deceased person's estate if you바카라 사이트檙e an executor, administrator or personal representative.
Who should register
If you바카라 사이트檙e an executor, administrator or personal representative, you need to register an estate if the:
- estate is worth more than 拢2.5 million at the date of death
- value of assets sold by the personal representative in a tax year is more than 拢500,000
- total Income Tax and Capital Gains Tax due for the period between the date of death and the date the estate is settled (the 바카라 사이트榓dministration period바카라 사이트�) is more than 拢10,000
When you register you will get a Unique Taxpayer Reference (UTR) so that you can fill in a Trust and Estate Tax Return.
There is a different way to register if you바카라 사이트檙e an agent acting on behalf of an estate.
When to use informal arrangements
You should use informal arrangements if you do not need to register the estate and the estate has tax to pay.
If an estate has no chargeable income and no chargeable gains then there is no need to register or send a return, as long as you do not need to make a claim for a relief or an election.
This includes when you have no chargeable gains or claims because you have reported them on a Capital Gains Tax on UK Property return within 60 days of disposal.
Up to 5 April 2024, if the only income the estate received during the administration period was from bank account interest and that was less than 拢500, there is no requirement to report the estate income to HMRC.
From 6 April 2024, estates with income of all types up to 拢500 will not pay Income Tax on that income as it arises. Where income exceeds that amount, tax will be payable on the full amount.
The 拢500 tax-free amount will apply:
- for every tax year of administration
- to all types of income, after taking off ISA income which continues to be exempt after a person has died until closure or up to 3 years following the death
When to register
Register the estate by 5 October after the tax year in which the estate starts to receive income, or has capital gains where tax is liable for Income Tax or Capital Gains Tax.
For example, if your estate received some interest for the first time in May 2023 (2023 to 2024 tax year) and became liable to Income Tax on it, you will need to register by 5 October 2024 (2024 to 2025 tax year).
What you바카라 사이트檒l need
Personal representative details
You바카라 사이트檒l need to provide your:
- name
- correspondence address
- National Insurance number (if you are a UK citizen)
- email address
- telephone number
- date of birth
If you do not know your National Insurance number, you바카라 사이트檒l need to give your:
- passport details (the number and expiry date)
- address
Details about the person that바카라 사이트檚 died
You바카라 사이트檒l need to provide their:
- name
- last address
- date of birth
- date of death
- National Insurance number (if they were a UK citizen)
Years of tax liability
You바카라 사이트檒l need to select the tax years that a return is required for:
- Income Tax
- Capital Gains Tax
- both Income Tax and Capital Gains Tax
How to register
Before you can register an estate, you need to have a 바카라 사이트 Gateway user ID and password. If you do not have one, you can create one the first time you register.
You바카라 사이트檒l need:
- an email address (this will be linked to the estate바카라 사이트檚 바카라 사이트 Gateway account)
- your full name
You must select an Organisation 바카라 사이트 Gateway account to register.
You바카라 사이트檒l need a new 바카라 사이트 Gateway user ID for each estate you register.
HMRC services may be slow during busy times. Check if there are any problems with this service.
After you have registered
We바카라 사이트檒l send you a UTR, usually within 15 working days. You바카라 사이트檒l need the UTR to start filing Self Assessment tax returns. You can do this by either:
- buying software to send it electronically by 31 January
- filling in paper form SA900 and posting it to HMRC by 31 October (3 months earlier)
After you바카라 사이트檝e sent your return, HMRC will tell you how much the estate owes. You바카라 사이트檒l need to pay the Self Assessment bill by the deadline.
Make changes to the estate바카라 사이트檚 details
You can manage your estate바카라 사이트檚 details if you need to:
- change estate information
- authorise an agent
- close an estate
Updates to this page
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Information has been added on chargeable gains and claims when you have reported them on a Capital Gains Tax on UK Property return.
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Dates under 'When to register' section have been updated. Information added to 'When to use informal arrangements' section.
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We have updated the dates under 'When to register' as part of annual uprating.
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Welsh translation has been added.
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First published.