Bereavement and tax
This looks at tax-related duties you may have to perform as a personal representative (either as an executor or an administrator) when somebody has died, as well as the various tax and benefits consequences that can arise on death. This includes the knock-on effects of the death on you or other dependants.
What information and help can I find in this section?
We provide information to assist you if you find that you have to act as a personal representative. We also aim to help you understand the tax position for someone who has died and their survivors.
- What taxes need to be dealt with when someone dies?
- How does the personal representative deal with the income tax and capital gains tax affairs of the deceased?
- How does the personal representative deal with income and capital gains arising after the deceased’s death?
- Death of a spouse or civil partner
- What happens to property owned jointly by the deceased and someone else?
- What happens to pension policies and life assurance policies the deceased held at death?
- What about income I received from the estate of a deceased person?
- What reliefs and exemptions are there from inheritance tax?
- What is the effect of death on state benefits and credits?
- Getting help with bereavement and inheritance tax
For information on the scope of our guidance, please see About us.
You may also find our bereavement jargon buster helpful, if you are having difficulty understanding some of the terms used.