This guide is maintained as a current resource for September 2026 and covers only the laws of England and Wales. Information is for general guidance, not legal advice. Consult a qualified solicitor for advice specific to your situation.
A comprehensive guide for executors in England and Wales on how to file tax returns for a deceased individual and the estate, explaining reporting obligations, required forms, deadlines, and practical steps with HMRC.
When someone dies in England and Wales, the personal representative (usually an executor named in a will or an administrator appointed where there's no will) must settle the deceased's tax affairs as part of the overall estate administration. This typically involves filing one or more tax returns on behalf of the deceased and for the estate itself. HM Revenue & Customs (HMRC) treats an estate as a separate taxpayer for certain purposes, and incorrect or late tax returns can result in penalties or interest. This article explains when and how executors must file tax returns, the relevant forms and timeframes, what needs to be reported, and commonly encountered issues.
When Executors Must File Tax Returns
An executor's tax filing responsibilities arise in two main contexts:
- Income tax owed by the deceased before the date of death: A final Self Assessment tax return may be required for the deceased's income up to the date of death if HMRC has asked for it. HMRC will normally send a notice if a return is required.
- Tax on income or gains during the estate's administration period: If the estate generates income (for example interest, dividends or rental income) or realises capital gains after death, the personal representative may need to register the estate with HMRC and file tax returns for the estate.
Executors must also ensure that Inheritance Tax (IHT) returns (such as form IHT400 or IHT205) are submitted to HMRC. These are separate from income and capital gains tax returns and are usually required before applying for a Grant of Probate. Although IHT returns are not technically “Self Assessment” returns, they often form part of the broader tax filing obligations of an executor.
Filing a Final Tax Return for the Deceased Person
HMRC will contact the personal representative if a final Self Assessment return is required for the deceased. The executor should provide information about all income sources the deceased had up to the date of death, including:
- UK employment income (using P45 or P60 forms where available)
- Pension income
- Bank or building society interest and dividends
- Rental or other self‑employment income
This final return should be completed and posted to HMRC, as HMRC currently requires paper returns for deceased taxpayers. HMRC normally gives a deadline (often 3 months and 7 days after issuing the return) for submission; if this is not practicable, HMRC can be contacted to agree an alternative date.
Executors may employ a professional accountant to assist with these filings if they find the process complex or the records difficult to assemble.
Reporting Estate Income and Gains During Administration
Once the deceased's tax affairs to the date of death are concluded, the estate itself may generate income or capital gains during the administration period (the time from death until all estate assets have been distributed). For example, estate income may arise from:
- interest on bank accounts or savings
- dividends from shares
- rental income from property in the estate
- income from business assets
The law treats the estate as a separate taxpayer for income tax purposes. If the estate receives more than £500 of income in a tax year, or generates capital gains, the executor may need to register the estate with HMRC and file a tax return on its behalf. Registration must usually be completed by 5 October after the end of the tax year for which the return is due. Once registered, HMRC issues a Unique Taxpayer Reference (UTR) for the estate.
Forms and Filing Deadlines
Final Self Assessment for the Deceased
- Usually provided to the executor by HMRC in paper form.
- Deadline usually specified in the return documentation.
- Executors can contact HMRC if they need extra time.
Estate Tax Return (SA900)
- For estates treated as complex (for example, where income or gains exceed specified thresholds or the estate is large).
- Can be submitted either on paper by 31 October after the end of the tax year or online by 31 January after the end of the tax year, provided suitable software is used.
- Estates with income below nominal thresholds may not need formal filing, but must still report to HMRC if required by the conditions.
Reports should include details of any income and capital gains arising during the period of administration. If capital assets (for example land, shares or investment property) are sold during the administration period and a gain arises, the executor may need to report this in the estate return and pay any tax due. For some disposals of residential property, separate reporting obligations may apply.
Informal Reporting for Simple Estates
Not all estates require formal tax returns. HMRC's guidance distinguishes between simple and complex estates:
- Simple estates may be reported informally by writing a letter to HMRC at the end of administration if total income and capital gains tax due is below £10,000 and the estate does not meet other complexity criteria.
- Estates where the only income arises from interest of £500 or less may not need formal registration or return submission at all.
Where informal procedures can be used, the executor should include a clear breakdown of the estate's income and gains with the letter and obtain confirmation from HMRC that no further reporting is required.
Executors and HMRC Communication
Executors may need to interact directly with HMRC during the filing process. HMRC's Bereavement Services can be contacted for help with both pre‑death and estate tax matters. For complex estates requiring registration and formal returns, personal representatives can create a Government Gateway account in the estate's name to manage filing and communication online. HMRC will issue a UTR for the estate which must be quoted on all correspondence and returns.
Tax Payments and Clearance
Any tax due as a result of the returns filed must be paid by the normal tax deadlines for the return submitted. Executors should ensure that the estate retains sufficient funds to meet any income tax or capital gains tax liabilities arising during administration. Once all required returns have been filed and all tax paid, executors can request a clearance letter from HMRC confirming that the estate's tax affairs are complete. This can provide confidence before distributing the remaining assets of the estate to beneficiaries.
Practical Considerations and Risks
Record‑Keeping
Executors should maintain clear records of all income received, assets sold, valuations, and tax returns filed. Retaining documentation helps resolve queries from beneficiaries or HMRC in the future.
Thresholds and Complexity
Even if no tax is ultimately payable, HMRC may still require returns if the estate meets certain criteria. Executors should review the specific thresholds for income, gains and asset disposals that trigger formal filing obligations.
Professional Assistance
Filing tax returns for deceased individuals or estate income can be complex, particularly for substantial estates or those generating significant income or capital gains. Many executors choose to engage accountants or tax advisers to ensure accurate reporting and compliance.
Key Takeaways
Executors must fulfil several tax filing obligations when administering an estate in England and Wales. This includes submitting a final self‑assessment return for the deceased's income to the date of death if required by HMRC, reporting income and gains arising during the estate administration period, and ensuring all tax is paid on time. Estate tax returns require registration with HMRC and use of an appropriate tax return form such as SA900 where thresholds are exceeded. Informal reporting may be acceptable in simpler cases. Executors should keep detailed records, meet filing deadlines and consider professional help where needed to ensure compliance and reduce the risk of penalties.
