Deceased Persons

A person ceases to have income on the date of death and can only be assessed on income that arises prior to death.

Information required to finalise Income Tax liability

  1. P45 Parts (1, 2, 3, and 4) which is submitted by the deceased persons employer or pension provider.
  2. Outstanding income tax return (pdfForm 11 (PDF, 1.17MB) or pdfForm 12 (PDF, 1.92MB) as appropriate) on behalf of the deceased.
  3. Name and address of executor, administrator or next of kin.
  4. Surviving spouse’s or civil partner’s total income to date of death, if applicable.

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If Deceased died Testate (left a will)

  1. Copy of Will
  2. Copy of Grant of Probate
  3. Copy of Schedule of Assets

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If Deceased died Intestate (no will)

  1. Copy of Letters of Administration, or if the estate is relatively small and Letters of Administration are not taken out the following information is required
  2. If the estate is small and Letters of Administration are not taken out:
  • Name and address of next of kin or
  • Name and address of Personal Representative (the person who paid the funeral expenses may be treated as the Personal Representative of the deceased ).

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Repayments or Underpayments of Income Tax

Repayments are made to and underpayments are collected from:

  1. The Personal Representative or
  2. Executor/Executrix of a will or
  3. Administrator/Administratrix who have taken out Letters of Administration.

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Reference Material

October 2014

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