What Happens to Your HMRC Online Account When You Die
Quick Facts
Type
UK tax authority
IHT400
Inheritance Tax return may be required
Self Assessment
File final return if applicable
Step-by-Step Guide
Notify HMRC of the death
Contact HMRC Bereavement and Deceased helpline at 0300 200 3300. If the Tell Us Once service was used, HMRC may already be notified. Provide the UTR and National Insurance number.
File IHT400 if required
If the estate exceeds the Inheritance Tax threshold (currently £325,000), file Form IHT400 within 12 months of death. Tax is due within 6 months. Property tax can be paid in instalments.
Complete final Self Assessment
If the deceased filed Self Assessment, submit the final return covering income up to the date of death. Contact HMRC to cancel future filing obligations.
Claim any tax refunds
The deceased may be owed a tax refund for the final tax year. HMRC will issue refunds to the estate once the final return is processed.
Document Now Checklist
- HMRC Unique Taxpayer Reference (UTR)
- National Insurance number
- Self Assessment login credentials
- Outstanding tax liabilities or refunds
Last verified: June 2026. Platform policies may change. Verify current procedures directly with HMRC Online. This guide is for informational purposes only and does not constitute legal advice.
Related Guides
Social Security
Social Security must be notified of death immediately. Benefits paid after death must be returned. Survivor benefits may be available.
IRS / Tax Returns
A final individual tax return must be filed for the year of death. Estates over $13.61M may owe federal estate tax.
Veterans Affairs (VA)
Veterans are entitled to burial benefits, a headstone or marker, a burial flag, and Presidential Memorial Certificate — all at no cost.
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