Please help me understand my deceased mother's income tax

I've received a letter in September stating that I need to pay my deceased mother's income tax for the tax year 22/23 totalling 1590 GBP. (had some mental health issues regarding this so I'm only revisiting it now) Mother died January 3rd 2023 Got a letter from HMRC in April stating that her tax was overpaid, and I received a tax refund from my mum's tax of 733gbp. I truly thought at the time that OK, her tax is sorted, she paid too much, so I 'm getting this refund. So then suddenly in September i get the 2022/2023 tax letter for her and I owe 1590 on her behalf and it's confused me so much. Here's their final calculation: Her income Civil Service Pension 7575 - Taxed at 919 GBP ESA 7950 - No income tax (0) State pension 5924 - No income tax (0) Total income 21450 and Total income tax = 919 But then the letter goes on to say, that after the personal allowance of 12579, her taxable income is 8880, and that at the basic rate , her income tax is 1775. Why is it 1775 and not 919? how does 7575.25 taxable income for 919 tax turn into 8880 taxable income at 1775 tax. The summary is then Tax payable: 1775.80 Tax already paid: 919.20 Tax already repaid to you for the year: 733.40 You owe HMRC: 1590.00 I still don't understand 1) why 919 turned into 1775 and 2 ) why they refunded me earlier in the year just to say that now they want it back. I also don't understand why the income tax wasn't automatically taken out of her bank accounts but oh well. I'll be honest I suppose I am salty that I am responsible for paying my dead mum's tax and trying to find a way out of it but I do genuinely want to make sure I'm not being had here.

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