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 liability:
- If Deceased died Testate (left a will)
- If Deceased died Intestate (no will)
- Repayments are made to and underpayments are collected from:
- Reference Material
Information required to finalise liability:
- P45 Parts (1) (2) (3) and (4).
- Outstanding Tax Return on behalf of the Deceased.
- Name and address of Executor, Administrator or Next of Kin.
- Spouses Income to date of death if applicable
- In some cases the following information is required (see below)
If Deceased died Testate (left a will)
- Copy of Will
- Copy of Grant of Probate
- Copy of Schedule of Assets
If Deceased died Intestate (no will)
- Copy of Letters of Administration, or
- 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 person who paid the funeral expenses. This person may be treated as the Personal Representative of the deceased
Repayments are made to and underpayments are collected from:
- The Personal Representative or
- Executor/Executrix of a will or
- Administrator/Administratrix who have taken out letters of Administration.
- Leaflet IT 41 - What to do about tax when someone dies (PDF, 127KB)
- S.461 - S.463 TCA 1997