How to Register an Estate as a Personal Representative

When you're acting as an executor or administrator of someone's estate, you may need to register it with HMRC to manage its tax affairs during the administration period. Registration is required when certain thresholds are met, and it allows you to file tax returns and handle correspondence with...

Who needs to register an estate

If you're an executor, administrator or personal representative, you must register the estate with HMRC if any of the following apply:

The estate is worth more than £2.5 million at the date of death
The value of assets you sell in any tax year is more than £500,000
The total Income Tax and Capital Gains Tax due during the administration period (from the date of death until the estate is settled) is more than £10,000

When you register, you'll receive a Unique Taxpayer Reference (UTR) which you need to complete Trust and Estate Tax Returns.

When you don't need to register

You don't need to register if the estate doesn't meet the thresholds above. In these cases, you should use informal arrangements if there's any tax to pay.

You also don't need to register or send a return if the estate has no chargeable income and no chargeable gains, provided you don't need to make a claim for relief or an election. This includes situations where you've already reported capital gains on a Capital Gains Tax on UK Property return within 60 days of disposal.

From 6 April 2024, estates with income of all types up to £500 won't pay Income Tax on that income as it arises. Where income exceeds that amount, tax is payable on the full amount. This £500 tax-free amount applies for every tax year of administration and covers all types of income (after deducting ISA income, which remains exempt for up to 3 years following death or until closure).

Registration deadline

You must register the estate by 5 October following the end of the tax year in which the estate first receives income or has capital gains liable to Income Tax or Capital Gains Tax.

For example, if your estate received interest for the first time in May 2025 (the 2025/26 tax year) and became liable to Income Tax on it, you would need to register by 5 October 2026.

Information you'll need to register

Your details as personal representative

You'll need to provide:

Your name
Correspondence address
National Insurance number (if you're a UK citizen)
Email address
Telephone number
Date of birth

If you don't know your National Insurance number, you'll need to provide your passport details (number and expiry date) and address.

Details of the deceased person

You'll need their:

Name
Last address
Date of birth
Date of death
National Insurance number (if they were a UK citizen)

Tax liability information

You'll need to select which tax years require a return for:

Income Tax
Capital Gains Tax
Both Income Tax and Capital Gains Tax

How to register online

To register an estate, you need a Government Gateway user ID and password. You must select an Organisation Government Gateway account type (not a personal account).

You'll need a separate Government Gateway user ID for each estate you register. When creating your account, you'll need an email address (which will be linked to the estate's Government Gateway account) and your full name.

You can create your Government Gateway user ID the first time you use the registration service if you don't already have one.

What happens after registration

HMRC will send you a UTR, usually within 15 working days. You'll need this reference to file Self Assessment tax returns for the estate.

You can file returns by either:

Buying commercial software to send it electronically by 31 January
Completing paper form SA900 and posting it to HMRC by 31 October (3 months earlier than the electronic deadline)

After you've sent your return, HMRC will tell you how much the estate owes. You'll need to pay the Self Assessment bill by the deadline.

Managing estate details after registration

Once registered, you can use the online service to update estate information if circumstances change. You can:

Replace the personal representative
Update the name and address of the current personal representative
Provide details that weren't known at registration
Close the estate when the administration period ends

You cannot update the details of the person who died or the years of tax liability.

To make changes, you'll need the Organisation Government Gateway user ID and password you used when you registered the estate.

Authorising an agent to act for you

If you want an agent (such as an accountant) to view or make changes to the estate's registration details, you'll need to authorise them.

As the personal representative, you'll need to:

1. Sign in with the Organisation Government Gateway user ID for the estate

2. Confirm the estate has been registered online and enter its UTR

3. Answer questions about the people associated with the estate to 'claim' it and link it to your Government Gateway user ID (your answers must match the information entered at registration)

4. Tell your agent when you've successfully claimed the estate

Your agent will then sign in to their agent services account and create a request authorisation link that they'll email to you. You select the link, sign in with the same Organisation Government Gateway user ID and password you used to claim the estate, and authorise your agent.

Closing an estate

When the estate has been settled (or 'distributed') at the end of the administration period, you must tell HMRC by either:

Using the online service
Completing paper form SA900 and posting it to HMRC

You need to provide the date the administration period ended and the estate 'closed'.

Sources

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.