SELF ASSESSMENT FOR SOMEONE WHO HAS DIED

I am helping to fill in an online self assessment for tax year 2021/2022 for someone who passed away in October 2022. Do I just submit the normal tax return for that year, paying any tax due by the 31/1/23 Then do I complete the 2022/2023 tax year return up to the time of his death. Is the personal allowance for the full year or do I have to pro rata it. Any advice would be appreciated.

Hi,

Yes, you should submit (on behalf of the deceased individual) a Self Assessment Tax Return for 2021 to 2022, and in due course a 2022 to 2023 Self Assessment Tax Return to date of death.

Deceased individuals are entitled to the full personal allowance in the year of death.                                                                      

Self Assessment tax returns

Thank you.