Paying Income Tax

DippySkippy

Where the deceased owed income tax at the point of death I understand this is a liability:

1. How do you determine the amount
2. Is there a deadline for payment - as I assume it will be paid from estate after probate

Thanks

p00hsticks

Have you found this ?
Dealing with the estate of someone who's died: Reporting an estate’s income to HMRC - GOV.UK

If the person notifying the registrar of the death subsequently used the 'Tell Us Once ' service then HMRC will already be aware of the death, and may proactively contaact that person (who may not necessarily be the executor of the estate). I've had this happen although in my case it was to receive a refund for overpaid income tax due to the death being halfway through the year and the deceased being in PAYE employment. 

DippySkippy

p00hsticks said:

Have you found this ?
Dealing with the estate of someone who's died: Reporting an estate’s income to HMRC - GOV.UK

If the person notifying the registrar of the death subsequently used the 'Tell Us Once ' service then HMRC will already be aware of the death, and may proactively contaact that person (who may not necessarily be the executor of the estate). I've had this happen although in my case it was to receive a refund for overpaid income tax due to the death being halfway through the year and the deceased being in PAYE employment. 

Thanks - but that link is about estate income tax payable AFTER death. I'm talking about that owed by the deceased when they died.

RAS

DippySkippy said:

Where the deceased owed income tax at the point of death I understand this is a liability:

1. How do you determine the amount
2. Is there a deadline for payment - as I assume it will be paid from estate after probate

Thanks

Assuming this is not PAYE, the executors have to do the tax return on the deceased's behalf. Is there enough money in the bank accounts which don't require probate to pay the tax bill?

DippySkippy

RAS said:

Assuming this is not PAYE, the executors have to do the tax return on the deceased's behalf. Is there enough money in the bank accounts which don't require probate to pay the tax bill?

Pensions will be PAYE but there may be income tax owed on savings - do I get HMRC calculate (how?)

Accounts are frozen

I dont want to get any penalties for late income tax return/payment which is why I am asking about timescales for payment