Tax Returns after Death Timelines

Somerset

This might be in the wrong category, please move if it is.

My mum died recently, lets say 28/8/26. She used to complete a self assessment return and pay tax.

How do I (as executor) deal with 06/04/25 - 05/04/26. I obviously can't do the usual Return. I assume there is a special form/return in these circumstances. Does anyone know what form I need to ask HMRC for, and the timeline for submission.

Similarly, the period 06/04/26 to 28/08/26. Same questions.

I know it's early days, I'm just trying to get my head around what needs to be done and when, because there seems to be a million things to take care of.

Any thoughts or help appreciated.

anniecave

Have a look at this link: https://www.gov.uk/probate-estate/settling-debts-and-taxes

poseidon1

The Association of Taxation Techicians in collaboration with HMRC have produced a helpful guide below -

https://www.att.org.uk/managing-income-tax-deceased-estate#Section3

Although largely directed at tax professionals acting on behalf of clients, the guidance at point 3.2.1 specifically addresses your concerns.

You print off the 2025/26 paper tax return below, and complete with your mothers relevant reportable income/gains for the year.

As for 2026/27 tax year rather than wait for the 2026/27 formal SA100 return to become available print off another paper version for 2025/26 and manually alter it to show the 2026/27 tax year.

Once you are certain you have captured all your mother's reportable income for both periods , submit both paper returns and await receipt of the relevant tax demands.

https://assets.publishing.service.gov.uk/media/69c14d07cfa346b9d4704a8d/SA100-2026.pdf

Handling the outstanding self assement returns in this fashion should hopefully accelerate ascertaining your mother's income tax/ CGT liabilties to date of death assuming you need that information for IHT reporting and /or probate purposes.

SoozyJ22

HMRC sent me a paper tax return form for the final tax year up to date of death. This was sent automatically about a month after the death as a result of having used the tell us once service.

NeverTooLate

Is there any benefit in sending the SA100's in before you get the paper forms triggered by Tell us Once, assuming you have all the relevant info?

Somerset

Thank you all for the responses. I can see what I need to do now.

Section62

https://forums.moneysavingexpert.com/discussion/comment/82143275#Comment_82143275

For a recent estate I handled the same thing happened as described by SoozyJ22. If you've used the 'tell us once' service HMRC should - after a respectful pause - send paper copies pre-printed with titles and dates reflecting the circumstances. There was one set for the previous tax year, and another for 06/04 to the date of death.

There was no online submission option, and the deadlines for completion/submission were different to the standard ones.

Personally I'd do nothing and wait a while to see if you get the same - you've got other things to be dealing with for now.

Did she pay any tax due via a change to her tax code, or did she pay in a lump sum, or did she make payments on account?