HMRC have issued new guidance in respect of deceased individuals noting that:
- personal representatives and executors may not submit online returns for the tax years leading up to the individual’s death; paper returns must be submitted;
- online returns may be submitted for the actual year of death, provided that the year has ended; and
- repayments for deceased individuals are not issued automatically; the bereavement helpline must be contacted.
Related content from Claritax Books
Personal Representatives is a practical guide for all personal representatives and others involved with the tax issues arising during the administration of a deceased person’s estate.
Written mainly for the tax practitioner, the text is also accessible to the non-tax professional, including in particular personal representatives who are trying to understand some of the tax intricacies associated with estate administration.
