How to notify HMRC after a death: what Tell Us Once covers and what it does not

Tell Us Once notifies HMRC when someone dies, but it does not handle everything. For most families, registering the death and using Tell Us Once is the right first step, and HMRC will write to the personal representative about outstanding tax matters once notified. However, several obligations fall specifically to the executor or administrator and will not happen automatically: filing a final self-assessment return, reporting estate income, claiming any tax refund owed, and filing an inheritance tax account if the estate is above the threshold.

This guide explains how the notification works, when separate contact with HMRC is needed, and what the executor still needs to do after HMRC has been told about the death.

How HMRC gets notified: Tell Us Once

In most cases, HMRC is notified through the Tell Us Once service, which runs alongside death registration in England, Scotland and Wales. When you register the death at the registry office, the registrar gives you a unique reference number that lets you use Tell Us Once online or by phone. You can opt for HMRC to be included in the notification at that point.

If you used Tell Us Once and selected HMRC, you do not need to contact HMRC separately to report the death. HMRC will receive the notification and should write to the personal representative within a few weeks. If you have not heard from HMRC after four to six weeks and believe the death was reported, it is worth contacting them directly to confirm. Administration delays do occur.

Tell Us Once also notifies the Department for Work and Pensions, the local council (for council tax and housing benefit), the Passport Office, the DVLA and some other government departments in one step. Our Tell Us Once guide covers the full scope of what it covers.

If you did not use Tell Us Once

If Tell Us Once was not available, was not used, or you are not sure whether it was completed, you can contact HMRC directly.

Call the HMRC Bereavement Helpline on 0300 200 3300. The line is open Monday to Friday, 8am to 6pm. You will need the deceased's full name, National Insurance number, and any Self Assessment Unique Taxpayer Reference (UTR) if they were registered for self-assessment. You should also be ready to give your own details as personal representative.

If you cannot call, fill in form P1000, which tells HMRC who is dealing with the estate. This is the written alternative to the phone notification and should be submitted if you are acting as executor and have not yet been in contact with HMRC. The same form is used to notify HMRC if a solicitor or tax agent is handling the estate's tax affairs on your behalf.

GOV.UK has the full steps for reporting a death without a Tell Us Once reference.

What Tell Us Once does not cover

Notification through Tell Us Once tells HMRC the person has died and who is dealing with the estate. What it does not do is file any returns, claim any refunds, or deal with the estate's own tax obligations. Several things still require action from the executor or personal representative.

The deceased's final self-assessment return. If the person was registered for self-assessment as a sole trader, director, landlord, or higher-rate taxpayer, their final return must still be filed. The return covers income from 6 April to the date of death. If the death falls mid-tax-year, a partial return is needed. The deadline is 31 January following the end of the tax year in which death occurred, though it is worth filing earlier to establish whether a refund is owed or tax is due. HMRC will usually prompt the executor to file, but this is the executor's responsibility to follow through.

Tax owed or overpaid by the deceased. HMRC will calculate whether the deceased paid the right amount of tax in the period before death and will write to the personal representative with the result. Overpaid income tax or National Insurance becomes a debt owed by HMRC to the estate. If tax is owed, it becomes a debt of the estate and must be settled from the estate's assets before anything is distributed to beneficiaries.

Estate income tax. Income the estate receives during the administration period, bank interest, rental income, share dividends, may itself be taxable. If the estate receives more than £500 in total income during the administration period, the personal representative may need to file an estate tax return using form SA900. Below £500, the basic rate tax already deducted at source is usually treated as the final liability.

Inheritance tax reporting. Inheritance tax is handled separately from the bereavement helpline. If the estate is above the nil-rate band threshold, currently £325,000, with an additional £175,000 residence nil-rate band in some cases, the personal representative must file form IHT400 with the HMRC Inheritance Tax & Probate team and pay any tax owed by the end of the sixth month after death. The nil-rate band freeze runs until April 2031. Knowing how to value the estate accurately is the starting point.

What HMRC does after being notified

Once HMRC receives notification of a death, whether through Tell Us Once or direct contact, they will cross-reference their records against the deceased's National Insurance number and any tax reference numbers. Their next steps depend on whether the person had any outstanding tax position.

If the deceased was a PAYE employee with no self-assessment requirement and their tax affairs were straightforward, HMRC may simply close the records and confirm there is nothing further to pay or reclaim. If there is a potential repayment of overpaid PAYE tax, they will write to the personal representative with details of how to claim it.

If the person was in self-assessment, HMRC will usually write to the personal representative to request that the final return is filed and to confirm whether any outstanding payments are owed. The personal representative then has the same obligations as the deceased would have had, and and faces the same penalties for late filing, so it is worth prioritising this step.

The Low Incomes Tax Reform Group has a detailed guide to tax issues arising on death that covers the full sequence, including how to deal with HMRC if there are disputes about what is owed.

What Tell Us Once does not notify

Several organisations fall outside Tell Us Once entirely and need to be contacted directly. HMRC covers income tax, National Insurance and self-assessment through Tell Us Once, but not:

• VAT and business taxes (if the person ran a VAT-registered business, this needs a separate HMRC notification to the VAT team)

• Student loans (the Student Loans Company must be told separately)

• The HMRC Inheritance Tax team (always separate from the bereavement notification)

• Private financial institutions, banks, NS&I, pension providers, insurers and utilities all need direct contact

The Death Notification Service is a separate free service for notifying banks and building societies. NS&I, which holds Premium Bonds and other savings, is not notified through Tell Us Once or the Death Notification Service and must always be contacted directly. [Placeholder link, article published simultaneously]

The executor's HMRC checklist

In practice, the steps the personal representative needs to take for HMRC are:

First, confirm that Tell Us Once was used and HMRC was included in the notification, or contact HMRC directly via the bereavement helpline if not.

Second, check whether the deceased was in self-assessment. If so, a final return will be needed covering income to the date of death.

Third, monitor the estate's income during administration. If total income during the administration period exceeds £500, an SA900 estate return will be needed.

Fourth, establish whether the estate owes inheritance tax. If total assets exceed the available nil-rate band, form IHT400 must be filed and any tax paid within six months of death. This is a firm deadline, interest accrues on late payments.

Fifth, wait for HMRC's written response and action whatever they request. If a refund is due, it will not arrive without a claim from the personal representative.

Understanding the full scope of executor duties, and the personal liability that comes with them, matters here. An executor who distributes the estate before settling HMRC debts can be held personally responsible for any shortfall.

Where to get help

Where the estate's tax affairs are complex, a self-employed person, a landlord, or anyone with multiple income streams, it is usually worth instructing a solicitor or accountant who specialises in estate administration. Their fees are paid from the estate and can often save significantly more than they cost in tax recovered or overpayments avoided.

For straightforward estates, HMRC's own guidance is comprehensive. GOV.UK covers what to do after someone dies and the inheritance tax process in detail. MoneyHelper and Citizens Advice both offer free, impartial guidance and can help you understand what HMRC is asking for.

Legacy Trail helps families track down and notify financial institutions during the estate administration process, which complements the HMRC notification step, particularly where accounts need to be identified and valued before probate can be completed. The grant of probate guide covers the probate application process and what HMRC requires before a grant is issued.

The probate application fee is currently £526, having risen from £300 on 13 July 2026.