🏛️ Government

What Happens to Your HMRC Online Account When You Die

CriticalUK tax authority
Laws governing digital estate and financial account access vary significantly by country. Consult an international estate attorney.

Quick Facts

Type

UK tax authority

IHT400

Inheritance Tax return may be required

Self Assessment

File final return if applicable

Step-by-Step Guide

1

Notify HMRC of the death

Contact HMRC Bereavement and Deceased helpline at 0300 200 3300. If the Tell Us Once service was used, HMRC may already be notified. Provide the UTR and National Insurance number.

2

File IHT400 if required

If the estate exceeds the Inheritance Tax threshold (currently £325,000), file Form IHT400 within 12 months of death. Tax is due within 6 months. Property tax can be paid in instalments.

3

Complete final Self Assessment

If the deceased filed Self Assessment, submit the final return covering income up to the date of death. Contact HMRC to cancel future filing obligations.

4

Claim any tax refunds

The deceased may be owed a tax refund for the final tax year. HMRC will issue refunds to the estate once the final return is processed.

Document Now Checklist

  • HMRC Unique Taxpayer Reference (UTR)
  • National Insurance number
  • Self Assessment login credentials
  • Outstanding tax liabilities or refunds

Last verified: June 2026. Platform policies may change. Verify current procedures directly with HMRC Online. This guide is for informational purposes only and does not constitute legal advice.

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