Personal allowance for a deceased person

mikebmbcs

As executor for my mother, I received in her name, a substantial tax refund for 2021/22
The calculation sent with it shows an allocation of a full personal allowance to her, which triggered the repayment. Problem is she died in December 2020. i.e. in the tax year 2020/21. I am of course delighted, but I didn't think a dead person could have a personal allowance in the tax years after their death, or am I wrong?

Brie

As I understand it one gets a full year's allowance for the tax year in which one dies.  So it's the same if the death was 7/4/20 or 5/4/21.

Happy to be corrected if I'm wrong.

mikebmbcs

Yes, Brie, thanks, but this allowance has been given in the tax year after the tax year in which she died. 

Speedbird676

Are you sure the refund was for tax year 2021-22?

If your mother died in December 2020, what tax would have been paid on her behalf in 2021-22 that has subsequently been refunded?

Dazed_and_C0nfused

There is no Personal Allowance due for tax years after the tax year of death.

What type of income was shown on the tax calculation?