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Posted Tue, 17 Oct 2023 11:21:42 GMT by
I’m dealing with recently deceased who was not in self-assessment. However, in tax year of death he has chargeable event gains in excess of £10,000 with notional basic rate tax applied. Guidance therefore indicates tax return required although he’ll ultimately be due tax refund as other income (taxed at source pension income) is below personal allowance. Can I submit a paper tax return with his NINO as he has no UTR having not needed to be in self-assessment before as it’s not clear whether an executor can apply for a UTR for a deceased person although he can for the estate?
Posted Wed, 25 Oct 2023 17:35:50 GMT by HMRC Admin 25
Hi Becks_M Dell,
You will still need to register for the UTR,
Register for Self Assessment if you are not self-employed
Thank you. 

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