Tax on death

mookev

My mother recently passed away and inland revenue has refunded all her tax for this year. Her income was below the personal allowance for this year. Do they not pro rata the allowance.🤔

unkle

No, you are entitled to the full years allowance whether you pass on day 1 of the tax year of day 365

[Deleted User]

mookev said:

My mother recently passed away and inland revenue has refunded all her tax for this year. Her income was below the personal allowance for this year. Do they not pro rata the allowance.🤔

You may be getting confused with the PAYE system which spreads the annual allowance over each pay day. Ultimately the allowance is 12570 per annum.