Completing Self Assessment for Someone Who Has Died

When someone dies, their tax affairs still need to be handled properly. If the person was registered for Self Assessment, someone must complete and submit their final tax return and settle any outstanding tax bills. This responsibility falls to the person managing the deceased's estate — known as the personal representative.

Who is responsible

The personal representative is responsible for dealing with the deceased person's tax affairs. This is:

• The executor, if there's a will
• The administrator, if there's no will

As personal representative, you must complete any outstanding tax returns and pay any tax owed from the deceased's estate before distributing money to beneficiaries.

When a return is needed

You must send a Self Assessment tax return for the deceased if they would have needed to send one themselves. This includes if, in the tax year before they died (6 April to 5 April), they:

• Were self-employed as a sole trader and earned more than £1,000 (before deducting expenses)
• Were a partner in a business partnership
• Had to pay Capital Gains Tax when selling or disposing of an asset
• Had to pay the High Income Child Benefit Charge and didn't pay it through PAYE
• Had untaxed income from sources such as property rental, tips and commission, savings interest, investment income, dividends, or foreign income

You may also need to complete returns for previous tax years if the deceased hadn't filed them before they died.

The date of death return

The final tax return covers the period from 6 April (the start of the tax year) up to the date of death. You only report income and gains the deceased received or made during this period.

For example, if someone died on 15 September 2024, their final return would cover income and gains from 6 April 2024 to 15 September 2024.

Income received after death

Any income that arises after the date of death belongs to the estate, not to the deceased person. This income should not be included on the deceased's Self Assessment return. The estate may have its own tax obligations depending on how much income it receives.

Registering and filing the return

If the deceased was already registered for Self Assessment, you can use their existing registration. You'll need to contact HMRC to inform them of the death and get authority to act on behalf of the estate.

If the deceased wasn't registered but needed to complete a return, you must register by 5 October following the end of the tax year in which they died.

You can file the return online or on paper using form SA100. When completing the return, mark it clearly as a final return following death.

Deadlines for returns after death

The normal Self Assessment deadlines apply:

• Paper returns: 31 October following the end of the tax year
• Online returns: 31 January following the end of the tax year

For example, if someone died in the 2024/25 tax year (between 6 April 2024 and 5 April 2025), the deadline for an online return would be 31 January 2026.

Paying the tax bill

Any tax owed must be paid by 31 January following the end of the tax year, just as if the person were still alive. The payment should come from the deceased's estate.

HMRC will calculate what's owed based on what you report in the return. This will depend on the deceased's Income Tax band and whether any Capital Gains Tax is due.

If you cannot pay the full amount by the deadline, contact HMRC as soon as possible. You may be able to set up a payment plan, but this needs to be arranged before the deadline passes.

Outstanding returns from previous years

If the deceased had not completed returns for earlier tax years, you must complete these as well. The same deadlines apply — if these have already passed, the returns are overdue and penalties may apply.

You should complete and submit any outstanding returns as soon as possible to minimise penalties and interest charges against the estate.

Getting help

Completing a tax return after someone's death can feel overwhelming, particularly during a difficult time. HMRC can provide help with completing the return, and you can also seek professional advice from an accountant who can handle the entire process on behalf of the estate.

Keep all relevant records — bank statements, invoices, receipts, and other documents showing the deceased's income and expenses — as these are needed to complete the return accurately.

Sources

• Self Assessment tax returns

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