How to tell HMRC someone has died: tax steps for executors

You tell HMRC someone has died by using Tell Us Once when you register the death, or by calling HMRC’s Bereavement Helpline on 0300 322 9620. HMRC then closes the person’s PAYE record and writes to say whether a final tax return is needed. As executor you also deal with any tax on the estate’s income and, if it applies, Inheritance Tax.

How do you tell HMRC about a death?

The quickest route is Tell Us Once, which reports the death to HMRC and most other government bodies in one go. The registrar gives you a reference number when you register the death, and you must use it within 28 days.

Tell Us Once covers people who lived in England, Scotland or Wales, not Northern Ireland. You can only use it once, so have the person’s passport, driving licence and pension details to hand.

Tell Us Once tells HMRC about personal tax and cancels benefits such as Child Benefit. It does not cover self-employment or business tax. If the person was a sole trader, partner or employer, contact HMRC separately.

HMRC bereavement contact details

HMRC’s bereavement contact page, last updated 19 February 2026, lists these routes.

The UK number changed from 0300 200 3300 on 17 June 2025, and the Deceased Estate Helpline moved to the same number on 19 February 2026. Lines are less busy before 10am. For Inheritance Tax questions, call 0300 123 1072; see our HMRC Inheritance Tax helpline guide and the full list of HMRC telephone numbers.

Tax steps for executors: in order

Executors and administrators (personal representatives) work through the tax in this order.

1. Report the death. Use Tell Us Once, or call the Bereavement Helpline if you did not.
2. Gather the tax records. Find the person’s National Insurance number, UTR, P60s, pension statements and bank interest.
3. Value the estate. List assets and debts at the date of death. GOV.UK’s valuing an estate guide explains how.
4. Report and pay any Inheritance Tax. Send form IHT400 if tax is due, and pay by the end of the sixth month after the death to avoid interest. You cannot apply for probate until you have reported the value.
5. Settle the person’s own tax. Complete any final Self Assessment return HMRC asks for, covering 6 April to the date of death.
6. Report the estate’s income. Report income and gains arising after the death, during administration.
7. Give beneficiaries form R185 if the estate paid tax on income passed to them.

Is a final tax return needed?

HMRC decides. GOV.UK says HMRC will tell you if a Self Assessment return is needed for the person who died and send the form, and it must reach HMRC by the date in the letter. If you are unsure, ask the Bereavement Helpline.

How do you report the estate’s income?

The route depends on the size and complexity of the estate. These rules come from GOV.UK’s reporting an estate’s income guidance.

• If the estate’s income is £500 or less in a tax year, you do not need to report it (rule in force from 6 April 2024).
• If the estate is simple, write to HMRC at the end of administration. Simple means it was worth under £2.5 million at death, income tax and Capital Gains Tax total under £10,000, and you sold no more than £500,000 of assets in any one tax year.
• If the estate is complex, register it online and file a Trust and Estate Tax Return (SA900). Register by 5 October after the tax year, file online by 31 January and pay by 31 January.

Inheritance Tax: the key figures

Inheritance Tax is normally due only on the part of an estate above £325,000, at 40%. The threshold can rise to £500,000 if the home passes to children or grandchildren. Our Inheritance Tax calculator gives an estimate.

From 6 April 2027 the rules change for pensions. HMRC’s policy paper says most unused pension funds and death benefits will count towards the estate for deaths on or after that date, and personal representatives will be liable for reporting and paying the tax. Death in service benefits and pensions passing to a spouse or civil partner stay exempt. Budget 2026 on 28 October 2026 added a measure letting a prospective personal representative direct the pension scheme to pay the tax to HMRC, from 6 April 2027.

What to do now

Use your Tell Us Once number before the 28 days run out. Then open a simple log of every HMRC letter, deadline and reference number. If the estate looks likely to owe Inheritance Tax or has a business, rental property or pensions, consider an accountant or solicitor who handles probate.

Frequently asked questions

What is HMRC’s phone number for bereavement?

The Bereavement Helpline is 0300 322 9620, open Monday to Friday, 8am to 6pm. From abroad call +44 300 322 9620.

Does Tell Us Once tell HMRC?

Yes, for personal tax and benefits such as Child Benefit. Self-employed and business tax must be reported to HMRC separately.

Who files the tax return of someone who has died?

The personal representative, meaning the executor or administrator, files any return HMRC asks for.

When must Inheritance Tax be paid?

By the end of the sixth month after the death. After that HMRC charges interest.

Do I need to register the estate with HMRC?

Only if it is complex: worth £2.5 million or more, owing £10,000 or more in income tax and CGT, or selling over £500,000 of assets in a tax year.