Guide
How to tell HMRC someone has died
HMRC needs to know to finalise the person’s tax and to deal with any Inheritance Tax on the estate. Tell Us Once covers the first part for you.
Step by step
- Use Tell Us Once to report the death to HMRC automatically.
- HMRC reviews the person’s Income Tax up to the date of death — there may be a refund due to the estate, or tax owed.
- As executor, work out whether the estate owes Inheritance Tax.
- Report and pay any Inheritance Tax, usually before probate is granted.
What they’ll ask you for
- The person’s National Insurance number
- An estimate of the estate’s value
- Details of any income, pensions and savings
Good to know
Inheritance Tax usually only applies to estates above the threshold (currently £325,000, with extra allowance when a home passes to children or grandchildren). Most estates pay none.
Common questions
- Does every estate pay Inheritance Tax?
- No — most don’t. It’s only due on the value above the tax-free threshold, and transfers between spouses or civil partners are exempt.
- Could there be a tax refund?
- Yes. If the person paid too much Income Tax in the year they died, HMRC may issue a refund to the estate after reviewing their record.
General information to help you find your way — not legal or financial advice. Last reviewed June 2026.