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

Does Tell Us Once notify HMRC after a death?

Tell Us Once notifies HMRC as part of registering the death, so most families never contact HMRC separately. When you register the death, the registrar gives you a unique reference number. That number lets you use Tell Us Once online or by phone, and you choose HMRC as one of the departments to be told. The service runs alongside death registration in England, Scotland and Wales.

If you used Tell Us Once and selected HMRC, you do not need to report the death to HMRC again. HMRC should write to the personal representative within a few weeks of the notification. If no letter has arrived after 4 to 6 weeks and you believe the death was reported, contact HMRC directly to confirm. Administration delays do happen.

What is the HMRC bereavement helpline number?

The HMRC bereavement helpline number is 0300 200 3300, and the line is open Monday to Friday, 8am to 6pm. Call the HMRC bereavement helpline if Tell Us Once was not available, was not used, or you are not sure whether HMRC was included in the notification.

Have these details ready before you call:

• Full name: the deceased's full name as HMRC holds it.

• National Insurance number: the deceased's number, which HMRC uses to find the tax record.

• Unique Taxpayer Reference: the deceased's Self Assessment UTR, if they were registered for Self Assessment.

• Your own details: your name and contact details as personal representative.

If you cannot call, fill in form P1000, which tells HMRC who is dealing with the estate. Form P1000 is the written alternative to the phone notification, and you should submit it if you are acting as executor and have not yet contacted HMRC. The same form tells HMRC that a solicitor or tax agent is handling the estate's tax affairs on your behalf. Send the completed form to Bereavement Services, HM Revenue and Customs, BX9 2BS, rather than a general enquiry address (GOV.UK, P1000 form).

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

What does Tell Us Once cover when someone dies?

Tell Us Once tells HMRC that the person has died and who is dealing with the estate, and it passes the same notification to other government departments in one step. One notification covers the following.

• HMRC: Tell Us Once reports the death to HMRC for income tax, National Insurance and Self Assessment purposes.

• The Department for Work and Pensions: Tell Us Once notifies DWP in the same step as HMRC.

• The local council: Tell Us Once notifies the council for council tax and housing benefit.

• The Passport Office and the DVLA: Tell Us Once notifies both in the same step, along with some other government departments.

What does Tell Us Once not cover?

Tell Us Once does not file any return, claim any refund, or settle any tax bill for the deceased or the estate. These parts stay with the executor or personal representative.

• The final Self Assessment return: the personal representative still has to file it.

• Tax refunds: HMRC does not repay an overpayment without a claim from the personal representative.

• Inheritance tax: the HMRC Inheritance Tax and Probate team is always separate from the bereavement notification.

• VAT and business taxes: a VAT-registered business needs a separate notification to the HMRC VAT team.

• Student loans: the Student Loans Company must be told separately.

• Private companies: banks, NS&I, pension providers, insurers and utilities all need direct contact.

Banks and building societies are told through the Death Notification Service, a separate free service that is not part of Tell Us Once. NS&I, which holds Premium Bonds and other savings, is not notified through either service, so NS&I bereavement claims have to be started with NS&I directly.

What tax do you still have to deal with after notifying HMRC?

Four HMRC jobs stay with the personal representative: the deceased's final Self Assessment return, tax owed or overpaid before death, tax on estate income, and inheritance tax.

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, the final return must still be filed. The return covers income from 6 April to the date of death, so a death part way through the tax year needs a partial return. The deadline is 31 January following the end of the tax year in which the death occurred. Filing earlier establishes whether a refund is owed or tax is due. HMRC usually prompts the executor to file, but following it through is the executor's responsibility.

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

Estate income tax. Income the estate receives during the administration period, such as bank interest, rental income and 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 HMRC bereavement helpline. The nil-rate band is £325,000 as of August 2026, with an additional £175,000 residence nil-rate band in some cases, and the nil-rate band freeze runs until April 2031. If the estate is above the available threshold, the personal representative must file form IHT400 with the HMRC Inheritance Tax and Probate team and pay any tax owed by the end of the sixth month after death. Knowing how to value an estate for probate is the starting point, and the inheritance tax threshold guide explains how the two bands combine. Anything that surfaces after you have filed still has to be reported: see accounts found after probate.

What does HMRC do after being notified of a death?

HMRC cross-references its records against the deceased's National Insurance number and any tax reference numbers, then writes to the personal representative. What happens next depends on whether the deceased had an outstanding tax position.

If the deceased was a PAYE employee with no Self Assessment requirement, HMRC may close the records and confirm there is nothing further to pay or reclaim. If PAYE tax was overpaid, HMRC writes to the personal representative with details of how to claim it.

If the deceased was in Self Assessment, HMRC usually writes to request the final return and to confirm whether any outstanding payments are owed. The personal representative has the same obligations the deceased would have had, and faces the same penalties for late filing, so this step is worth prioritising.

The Low Incomes Tax Reform Group has a detailed guide to tax issues arising on death, including how to deal with HMRC where there is a dispute about what is owed.

What is the executor's HMRC checklist?

The personal representative has 5 steps to work through with HMRC, in this order.

• Step 1, confirm the notification: check that Tell Us Once was used and HMRC was included, or call the HMRC bereavement helpline on 0300 200 3300.

• Step 2, check Self Assessment: a final return covering income to the date of death is needed if the deceased was registered.

• Step 3, track estate income: total income above £500 during the administration period may mean an SA900 estate return.

• Step 4, settle inheritance tax: assets above the available nil-rate band mean form IHT400 and payment within 6 months of death, and interest accrues on late payments.

• Step 5, act on HMRC's letter: a refund will not arrive without a claim from the personal representative.

The role carries personal liability, which is why the scope of what an executor of a will does matters here. An executor who distributes the estate before settling HMRC debts can be held personally responsible for any shortfall.

Where can you get help with HMRC after a death?

Where the estate's tax affairs are complex, instruct a solicitor or accountant who specialises in estate administration. That covers a self-employed person, a landlord, or anyone with several income streams. Their fees are paid from the estate and can often save more than they cost through tax recovered and overpayments avoided.

For straightforward estates, 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 on what HMRC is asking for.

Guidance on how to apply for probate covers what HMRC requires before a grant is issued. As of August 2026, the probate application fee is £526, having risen from £300 on 13 July 2026.