What Forms Do I Need to Complete for HMRC When Someone Dies

At Towerstone, we provide specialist Inheritance Tax accountancy services for families and executors. We have written this article to explain which forms are needed and when, helping you make informed decisions.

This is one of the most practical and emotionally difficult areas of tax I deal with. From experience when someone dies families are grieving, exhausted, and overwhelmed, yet HMRC paperwork still has to be completed accurately and often under time pressure. In my opinion this is one of the reasons mistakes happen, not because people are careless but because the process is far more complex than most expect.

I am often asked for a simple checklist of forms, but from experience there is no single list that applies to every situation. The forms you need to complete for HMRC when someone dies depend on the person’s tax position, the size and complexity of their estate, whether inheritance tax is due, and whether they were required to submit tax returns during their lifetime.

In this guide I will walk through the HMRC forms that may need to be completed when someone dies, explain when each one is required, and share practical insight from experience about how to approach the process calmly and correctly. I will also explain common pitfalls I see and how to avoid them.

The First Thing to Understand About HMRC and Death

The first thing I always explain to families is that HMRC does not deal with death as a single event. From HMRC’s perspective there are usually three separate tax areas to consider:

The deceased’s income tax position up to the date of death

Any inheritance tax due on the estate

The ongoing tax position of the estate during administration

Each of these areas can involve different forms, different deadlines, and different responsibilities. In my opinion understanding this separation makes the process far less intimidating.

Using the Tell Us Once Service

Before we look at specific HMRC forms it is important to mention the Tell Us Once service.

This service allows you to report a death to multiple government departments in one go. It notifies HMRC, the Department for Work and Pensions, and other bodies.

From experience this service is extremely helpful, but it does not replace the need to complete tax forms. It simply informs HMRC that someone has died and stops things like PAYE codes and benefits.

In my opinion Tell Us Once should always be used where possible, but families should not assume it settles the tax position.

Income Tax Up to the Date of Death

One of the first tax questions to consider is whether the deceased had an outstanding income tax position.

This includes:

Employment income

Self employed income

Rental income

Pension income

Investment income

HMRC needs to know whether tax has been paid correctly up to the date of death.

Form R27

Form R27 is used to tell HMRC about the income of someone who has died and to settle their income tax position for the year of death.

From experience this is one of the most commonly required forms.

You will usually need to complete form R27 if:

The deceased was not required to submit Self Assessment returns

Their income came mainly from PAYE or pensions

There may have been underpaid or overpaid tax

The form asks for:

Details of income up to the date of death

Details of income received after death

Information about who is dealing with the estate

In my opinion this form is often underestimated. Completing it carefully can result in tax refunds which many families are not expecting.

When Self Assessment Returns Are Required

If the deceased was within Self Assessment, form R27 is not normally used.

Instead:

A final Self Assessment tax return is required

It covers income from 6 April to the date of death

The personal representatives are responsible for submitting it

From experience this often applies where the deceased was:

Self employed

A company director

A landlord

Someone with complex investment income

In my opinion this is one of the areas where professional advice is most valuable, as errors can lead to penalties even after death.

Inheritance Tax Forms

Inheritance tax is the area most people associate with death and HMRC forms, and understandably so.

The key point from experience is that not every estate needs to complete full inheritance tax forms. Many estates are excepted estates and have a simplified process.

When Inheritance Tax Forms Are Required

Inheritance tax forms are required if:

The estate exceeds the inheritance tax thresholds

Certain lifetime gifts were made

The estate is not classed as an excepted estate

Even where no inheritance tax is payable, forms may still need to be submitted to confirm this.

Form IHT205

Form IHT205 is used for excepted estates where no inheritance tax is payable.

From experience this is one of the most commonly used inheritance tax forms.

It is usually appropriate where:

The estate is below the inheritance tax threshold

The estate passes to a spouse or civil partner

There are no complex trust arrangements

There are no significant lifetime gifts

The form provides HMRC with a summary of the estate rather than a detailed breakdown.

In my opinion this form is relatively straightforward, but it still requires careful valuation of assets.

Form IHT400

Form IHT400 is the main inheritance tax return used where inheritance tax may be payable or where the estate does not qualify as excepted.

From experience this form is detailed and can be intimidating.

It requires information about:

All assets and liabilities

Lifetime gifts

Trust interests

Business and agricultural reliefs

Spouse and charity exemptions

In addition to the main form there are many supplementary schedules that may need to be completed.

In my opinion this is not a form to rush. Errors can delay probate and cause HMRC enquiries long after the estate has been distributed.

Common IHT400 Supplementary Forms

From experience the most commonly required supplementary forms include:

IHT402 for transferable nil rate band claims

IHT403 for gifts and other transfers of value

IHT404 for jointly owned assets

IHT405 for houses and land

IHT406 for bank and building society accounts

IHT407 for household goods and personal possessions

IHT408 for pensions

IHT412 for business and partnership interests

Not all of these are required for every estate. The key is identifying which ones apply.

Paying Inheritance Tax

One practical issue that causes stress is the timing of inheritance tax payments.

Inheritance tax is generally due six months after the end of the month of death.

From experience this creates a cash flow problem where most of the estate is tied up in property.

Some tax can be paid in instalments, particularly on property, but interest may apply.

In my opinion planning the payment is just as important as completing the forms correctly.

Probate and HMRC Forms

Inheritance tax forms are closely linked to probate.

In most cases:

Probate cannot be granted until inheritance tax forms are submitted

Some tax may need to be paid before probate

HMRC confirmation is required before the probate application progresses

From experience delays often arise where HMRC forms are incomplete or inconsistent.

Ongoing Tax for the Estate

After death the estate itself becomes a taxable entity during administration.

This is often overlooked.

The estate may receive:

Rental income

Interest

Dividends

Capital gains

These may need to be reported to HMRC.

Trust and Estate Tax Returns

If the estate generates income or gains above certain thresholds a trust and estate tax return may be required.

From experience this often applies where administration lasts more than a year or involves property.

In my opinion this is one of the most commonly missed obligations.

Capital Gains Tax After Death

Capital gains tax is not charged on death itself, but it can arise during administration.

Assets are rebased to their market value at the date of death. Any increase in value after that point may be taxable when assets are sold.

From experience this catches executors by surprise, particularly with property.

Deadlines and Penalties

HMRC deadlines do not disappear because someone has died.

From experience key deadlines include:

Inheritance tax payment deadlines

Self Assessment filing deadlines

Estate tax return deadlines

Penalties can still apply and are charged to the estate.

In my opinion keeping a clear timeline is essential.

Who Is Responsible for Completing the Forms

The responsibility usually falls on the personal representatives, either executors or administrators.

From experience this role carries legal responsibility, not just administrative tasks.

Executors must ensure:

Forms are accurate

Tax is paid

Records are kept

HMRC queries are dealt with

In my opinion anyone taking on this role should understand the seriousness of the responsibility.

Common Mistakes I See in Practice

Over the years I have seen recurring issues, including:

Assuming Tell Us Once covers everything

Using the wrong inheritance tax form

Missing lifetime gifts

Incorrect valuations

Failing to submit final tax returns

Ignoring estate income

In my opinion most mistakes are avoidable with good guidance.

Practical Tips From Experience

Based on experience I usually recommend:

Gather all financial paperwork early

Create a clear list of assets and liabilities

Keep copies of all submitted forms

Do not guess values

Ask for help where needed

This approach reduces stress and avoids delays.

When Professional Help Is Worthwhile

In my opinion professional advice is particularly valuable where:

Inheritance tax may be payable

The estate includes property or businesses

There are trusts involved

The deceased was self employed

The administration will take time

The cost of advice is often small compared to the cost of mistakes.

Key Takeaways

So what forms do you need to complete for HMRC when someone dies. The honest answer is it depends, but understanding the structure of the process makes it manageable.

From experience the key is recognising that there are usually three stages, settling the deceased’s income tax, dealing with inheritance tax, and managing the estate’s ongoing tax position.

In my opinion the biggest challenge is not the number of forms but the emotional context in which they are completed. People are grieving and paperwork feels overwhelming.

If there is one message I would leave you with it is this. Take the process one step at a time, do not rush, and do not be afraid to ask for help. HMRC forms can be dealt with, but doing them properly protects the estate, the beneficiaries, and the people responsible for carrying out the deceased’s wishes.

If you would like to explore related Inheritance Tax guidance, you may find What happens if I give away my home but still live there and What happens if Inheritance Tax is paid late useful. For broader inheritance tax guidance, visit our inheritance tax hub.