Tax on Interest Received Post Probate

Mothman

Just finishing tidying up my late Mother's estate and I need to declare to HMRC any interest received after probate. I know estates get no tax allowances but there are a couple of grey areas I'm not clear on such as:-

1. Are Premium Bond winnings recieved post death subject to tax?

2. Is tax due post death on gains received on Index Linked Savings Certificates?

3. I'm assuming the tax free status of ISA's finish on death, is that correct?

If anyone can help with the above I would be grateful. Thanks

SacredStephan

Mothman said:

3. I'm assuming the tax free status of ISA's finish on death, is that correct?

https://www.gov.uk/individual-savings-accounts/if-you-die

If you die

Your ISA will end when either:

- your executor closes it

- the administration of your estate is completed

Otherwise, your ISA provider will close your ISA 3 years and 1 day after you die.

There will be no Income Tax or Capital Gains Tax to pay up to that date, but ISA investments will form part of your estate for Inheritance Tax purposes.