Overlap relief on death

My sole trade year end is 30 April. If I had overlap profits of £100k and died on 31 December, would my executors be able to claim the full overlap relief against my self employment profits from 1 May to 31 December? Or can they only claim a proportion?

Hi
HMRC does not answer hypothetical questions as legislation could change.
However the overlap relief will not be lost and the full amount would be available were the trader to permanently cease to carry on their trade.
The overlap relief must be used during the transitional relief year 2023-24 under the new Basis Period Reform rules.
Please see BIM81200 contents.
Tax year basis and transitional rules