When someone dies, HMRC is one of the most important organisations to notify – and one of the more complex to deal with. Unlike a bank or utility company, there is no single form to fill in and no single process to follow. HMRC may be involved in several different ways: as the authority that collects income tax, as the department that manages PAYE, as the body overseeing Child Benefit, and – via a separate team – as the collector of inheritance tax.
This guide walks through each element in plain terms. It covers how to notify HMRC of the death, what happens with income tax and PAYE, when a self-assessment return is needed, what to do about Child Benefit, and what the inheritance tax rules require. These are all separate tasks; some will apply to every estate, others only to specific circumstances.
If you are working through all the organisations you need to contact, our who do I need to notify? checklist tool can help – select the services the person had and get a tailored list with phone numbers and documents needed for each.
Why HMRC matters after a death
HMRC is different from most other organisations on a bereavement notification list. Telling a bank stops direct debits and freezes accounts. Telling a utility provider stops bills. But notifying HMRC is the start of a process, not the end of one.
The deceased may have overpaid income tax in the year they died – in which case a refund is owed to the estate. Alternatively, they may have underpaid – in which case the estate owes a balance to HMRC. If they were self-employed or had rental income, a final tax return is needed. If the estate is large enough, inheritance tax must be calculated, declared, and paid – with strict deadlines.
HMRC will not automatically sort this out. The executor or personal representative must initiate contact, provide the right information, and follow through until each element is resolved. Starting early matters: inheritance tax, in particular, has a payment deadline six months after death, and interest accrues if it is missed.
How to notify HMRC
The quickest route is Tell Us Once. When you register the death, the registrar will offer to complete Tell Us Once with you, or give you a reference number to complete it online within 28 days. Tell Us Once notifies HMRC (along with DWP, DVLA, the Passport Office, and your local council) in a single step.
HMRC uses the Tell Us Once notification to start reviewing the deceased’s tax affairs, including income tax, PAYE, and Child Benefit. You do not need to contact HMRC separately for these if you have used Tell Us Once.
If you cannot use Tell Us Once, call the HMRC Bereavement Helpline directly:
- Telephone: 0300 322 9620
- Textphone: 0300 200 3319
- Outside UK: +44 300 322 9620
- Hours: Monday to Friday, 8am to 6pm (closed bank holidays)
- Tip: Lines are less busy before 10am
Alternatively, fill in form P1000 (available from gov.uk) and post it to HMRC. P1000 tells HMRC who is dealing with the estate – the executor, administrator, or personal representative – so they know who to correspond with. (Source: gov.uk – report without Tell Us Once)
What to have ready when you contact HMRC:
| Information | Why HMRC needs it |
|---|---|
| Deceased's full name and date of death | To locate their records |
| National Insurance number | Primary identifier for tax records |
| Your name and contact details | So HMRC knows who to correspond with |
| Your role (executor, next of kin, administrator) | To establish your authority to deal with the estate |
| Income sources (employer, pension, self-employment) | To determine what tax review is needed |
You do not need to have every document to hand before you call. HMRC will tell you what they need and write to you with next steps.
Income tax and PAYE
Once HMRC is notified of a death, they will review whether the deceased paid the right amount of income tax in the tax year they died.
For PAYE employees, income tax is deducted through payroll. If the person died partway through the tax year – before 5 April – they may have paid too much tax, because the personal allowance (£12,570 in 2025/26) is spread across 12 monthly instalments. If they only received income for part of the year, they will typically have overpaid.
HMRC will calculate whether a refund or an underpayment is due and send a P800 tax calculation to the executor. Any refund goes to the estate; any underpayment is a debt of the estate.
What the executor needs to provide:
- P45 (issued when the deceased left their last job, or at death if still employed)
- P60 for any prior tax years where a discrepancy is queried
- Details of any other income in the year of death (rental, dividends, savings interest)
The employer of the deceased should issue a P45 automatically. If the deceased was receiving an occupational or private pension, the pension provider should also be contacted – they will issue a certificate showing the total pension paid in the year of death.
HMRC’s Bereavement Services webchat (Monday to Friday, 9am to 4pm) can assist with PAYE queries if you prefer not to call. (Source: gov.uk – bereavement and deceased estate enquiries)
Self-assessment
If the deceased was self-employed, had rental income, received dividends, or had any income that was not taxed at source, they were almost certainly in self-assessment. The executor must deal with any outstanding returns.
There are two types of self-assessment obligation to consider:
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Pre-death income – A final self-assessment return covering the period from 6 April to the date of death. HMRC will write to the executor with a reference number and confirm what is needed. The return covers income, capital gains, and any tax due or overpaid in the period.
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Estate income (post-death) – If the estate itself generates income during administration – for example, from a rental property, savings interest, or dividends on shares – a separate self-assessment return may be required. The estate is a separate taxable entity.
When estate income needs reporting to HMRC:
From 6 April 2024, the estate must report income to HMRC if it exceeds £500 in any tax year. For simple estates, you can write directly to HMRC’s Bereavement Services (address below) rather than filing a full return, provided:
- The estate was worth under £2.5 million at death
- Total income and capital gains tax due is under £10,000
- No single year’s asset sales exceeded £500,000
For more complex estates, the executor must register with HMRC and submit form SA900. Registration must happen by 5 October after the relevant tax year; the return is due by 31 January (online) or 31 October (paper). (Source: gov.uk – reporting the estate)
Correspondence address for Bereavement Services: HM Revenue & Customs, BX9 2BS (no street name or town is needed – this is a dedicated HMRC address)
Child Benefit
Child Benefit is administered by HMRC. If the deceased was receiving Child Benefit – either as the claimant or as the partner of the claimant – HMRC needs to know as soon as possible.
Tell Us Once notifies HMRC about Child Benefit automatically. If you are not using Tell Us Once, contact the HMRC Bereavement Helpline (0300 322 9620) to report the change.
Why acting quickly matters: Child Benefit overpayments create a debt against the estate. If payments continue after the date of death and are not recovered, the executor may face demands from HMRC to return the overpaid amounts. There is no hardship exception for executors – the estate owes the money.
Child Benefit continues for the surviving parent or carer if a child is still eligible. If you are taking on care of a child whose parent has died, the benefit may transfer to you. See our guide to Guardian’s Allowance if both parents have died – this is a separate payment worth £22.10 per week per child (2025/26).
Inheritance tax – an overview
Inheritance tax (IHT) is separate from income tax and is the responsibility of the executor or administrator. It is paid from the estate before any assets are distributed to beneficiaries. For a comprehensive walkthrough of thresholds, exemptions, gift rules, and reporting requirements, see our full inheritance tax guide. This section covers the essentials.
The basics:
- IHT is charged on estates worth more than £325,000 (the nil-rate band). This threshold has been frozen until at least 2030.
- If the deceased left their home to children or grandchildren, the threshold may rise to £500,000, thanks to the residence nil-rate band (RNRB) of up to £175,000.
- Married couples and civil partners can transfer unused nil-rate band to the surviving partner, meaning a couple’s combined threshold can reach £1,000,000.
- Everything left to a spouse, civil partner, charity, or community amateur sports club is exempt from IHT.
- The rate on the taxable portion above the threshold is 40% (or 36% if at least 10% of the net estate goes to charity).
(Source: gov.uk – inheritance tax)
The deadline and the form:
IHT must be paid by the end of the sixth month after the person died. Miss this deadline and HMRC will charge interest. For example, if someone died in January, the IHT payment is due by 31 July.
To pay IHT, the executor must first obtain an IHT reference number from HMRC – allow at least three weeks. The estate is valued, and if IHT is due, form IHT400 must be submitted. You must submit IHT400 within 12 months of the death and before applying for probate. In practice, most executors need to pay at least some IHT before probate is granted – so this process runs in parallel with the probate application. (Source: gov.uk – pay your inheritance tax bill)
If no IHT is due (because the estate is under the threshold, or everything passes to a spouse), a simplified process applies and you will not normally need to submit IHT400.
For estates where probate is needed, see our guide to how long probate takes for the full timeline.
How long does it take?
HMRC’s handling of bereavement tax affairs does not run to a fixed timetable. The timeline depends on what needs resolving.
Typical timelines:
| Element | Rough timeline |
|---|---|
| Initial HMRC contact and acknowledgement | 1–4 weeks |
| Income tax review and P800 calculation | 2–4 months |
| Self-assessment return (if required) | Up to 12 months from date of death |
| Inheritance tax payment | Must be paid within 6 months of death |
| IHT400 submission | Within 12 months of death |
| Estate income returns | Due 31 January/31 October after each tax year |
For a straightforward estate – employed, PAYE, no self-employment, estate under the IHT threshold – HMRC’s involvement is typically resolved within a few months. More complex situations, particularly where self-assessment is involved or where the estate is close to or over the IHT threshold, can take considerably longer.
HMRC can take several months to process a P800 and issue a refund. The estate should not be finalised and distributed until all HMRC correspondence is resolved and any repayments received.
Things to watch out for
Tax refund cheques go to the deceased’s address. HMRC may issue a refund cheque made payable to the deceased, sent to their last known address. If the property has been vacated, redirect mail promptly – Royal Mail’s Special Circumstances Redirection can help. If a cheque is lost or outdated, contact HMRC Bereavement Services to have it reissued.
Self-assessment penalties still apply. Missing a self-assessment deadline creates an automatic £100 penalty – even for estates. Contact HMRC as soon as you know a return is needed and ask for an extension if necessary. HMRC does exercise discretion in bereavement cases, but you must ask.
The Bereavement Helpline is separate from general HMRC enquiries. If you call the general HMRC number, you may be directed elsewhere and spend a long time on hold. Use 0300 322 9620 directly to reach the bereavement team.
IHT is due before probate. Most executors are surprised to learn they must pay inheritance tax – using money they may not yet have legal access to – before probate is granted. The Direct Payment Scheme lets HMRC draw IHT directly from the deceased’s bank account, which can help bridge this gap. Ask your bank whether they participate.
Keep records. Note the date of every call, the name of the person you spoke to, and what was agreed. HMRC correspondence can be slow, and having a clear paper trail makes follow-up much easier.
Summary
HMRC is one of the more time-consuming bereavement notifications, but each part is manageable if taken in order. Start with Tell Us Once to cover income tax, PAYE, and Child Benefit in one step. Then establish whether a self-assessment return is needed for the deceased’s final year. If the estate is over the IHT threshold, begin the IHT process promptly – the six-month payment deadline is strict.
Quick reference:
- Bereavement Helpline: 0300 322 9620 (Mon–Fri 8am–6pm)
- Tell Us Once: available when registering the death, or within 28 days via gov.uk
- Post: HM Revenue & Customs, BX9 2BS
- Official guidance: gov.uk – dealing with the estate
For related government notifications, see our guide to Tell Us Once – the single-step service that also notifies DWP, DVLA, and your local council. For council tax specifically – exemptions, discounts, and how to notify your local council about the estate – see our guide to notifying your council when someone dies. For the full probate picture, including when you need it and how long it takes, see how long does probate take. For NHS and GP notification – including the MCCD, NHS app, and organ donor register – see our guide to notifying your GP and NHS services.