You may need to submit tax returns for someone who has died. As the personal representative, you are legally responsible for reporting income earned before and after death.

This person, known as the ‘personal representative’, is legally responsible for dealing with the deceased’s money, property and possessions. This includes reporting income earned both before death and income generated by the estate afterwards.

HMRC will inform the personal representative if self-assessment return is needed for the deceased. If so, they will send the necessary forms. To complete the return, the personal representative will need financial details such as:

  • Bank and savings records
  • Dividend statements
  • Employment documents (P45 or P60)
  • Pension and state pension information
  • Income from property or self-employment

The tax return must be sent by post to meet the deadline provided in HMRC’s letter. The personal representative can also appoint an accountant or other professional to assist in compiling the tax return.

If the estate continues to generate income (e.g., from rent or investments), the personal representative may also need to:

  • Register with HMRC
  • Submit a separate tax return for this income
Source:HM Revenue & Customs | 30-06-2025

If you are acting as a personal representative and need help dealing with tax returns for someone who has died, professional support can make the process clearer and less stressful. At CIGMA Accounting, we regularly assist landlords, limited companies, contractors, and online businesses, helping personal representatives manage final tax returns, estate income reporting, and ongoing HMRC obligations correctly.

Our experienced accountants support clients through our London office in Farringdon, as well as nearby areas such as Islington and Barbican, providing clear guidance on reporting income before and after death, registering estates with HMRC, and meeting statutory deadlines.

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Check if you need to file a tax return for a deceased estate

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CIGMA Accounting
CIGMA Accounting Ltd is a forward-thinking accounting and tax firm based in London, dedicated to delivering high-quality compliance, tax planning, and business advisory services to entrepreneurs, landlords, and growing SMEs. With offices in Wimbledon and Farringdon, we combine local expertise with a tech-driven approach to simplify accounting. Our services include corporation tax filing, VAT compliance, HMRC investigation support, R&D tax credit claims, capital allowances optimisation, and bookkeeping automation. What sets CIGMA apart is our ability to blend traditional accounting rigour with AI-powered systems that reduce errors, save time, and provide real-time financial insights. Our team ensures that every client - from startups to high-net-worth individuals - receives a bespoke solution aligned with their growth goals. Whether you need strategic tax planning, help with HMRC disclosures, or a full outsourced finance function, CIGMA Accounting delivers clarity, compliance, and confidence.
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