Claiming back Income Tax on behalf of someone who has died
If you're the bereaved spouse or civil partner or the personal representative of someone who's died you may be able to claim back Income Tax on their behalf. This article explains when a tax refund might be due and how to claim it.
When a tax refund might be due
Your spouse, civil partner or the person that you're representing might have paid too much Income Tax in the tax year they died. If they did, you'll be able to claim a tax refund on their behalf. You'll also be able to claim a refund if they paid too much tax in previous tax years – read the section ‘Time limits for claiming a refund’ to find out how far back you can claim and how long you’ve got to do so.
The person might have paid too much tax because:
- their death caused their pension or wages to be stopped part way through the tax year
- they didn't need to pay tax - but tax was deducted from interest they received
- they made 'payments on account' of tax that turned out to be too high
- too much tax was taken off their pension or wages
Time limit for claiming a refund
You can claim tax back up to 31 January five years after the end of the tax year (5 April) in which the overpayment was made. For example, a claim for 2003-04 which ended on 5 April 2004 must be made by 31 January 2010.
How to claim a refund
You can claim a refund on the person's behalf by completing:
- form R27
- a Self Assessment tax return
Completing form R27
When HM Revenue & Customs (HMRC) are told that someone's died, they normally send form R27 'Potential repayment to the estate' to the personal representative. The personal representative may be the person's spouse or civil partner - or an executor appointed by the will.
If you're the personal representative you'll need to complete form R27 to help HMRC finalise the person's Income Tax. Then HMRC will be able to work out if there's any tax refund due.
It's important that you sign form R27 yourself - you shouldn't ask someone else to do it for you. The form includes a repayment claim.
Please allow four weeks after you've sent in the form before contacting HMRC about the refund.
Completing a Self Assessment tax return
The person who has died might have normally completed a tax return. You can complete one for the period from the 6 April to the date they died. Tell HMRC if you'd like to complete a tax return and they'll send you one. You'll also have to complete form R27 but not page 2, the section on income and allowances. This is because HMRC needs to ask you about things that are not on the tax return, such as the 'period of administration'..
Find out whether you're likely to need to complete a tax return and which type you'll need by following the link below Completing a tax return for someone who's died
Information you'll need to claim a refund
Before you can claim a refund for someone who's died, you'll need to get together details of their income. Documents that you'll find useful include:
- pension statements
- interest statements from banks and building societies
- dividend vouchers
You may also need to obtain other documents related to 'probate' (or 'confirmation' in Scotland) - the system you have to go through if you’re handling the estate of someone who has died. To find out more about this and to help you decide if it applies to you follow the link below.
Time limits for claiming a refund
The time you’ve got to claim a tax refund depends on whether your spouse or civil partner or the person you’re representing normally completed a tax return.
Refund time limits - spouse, civil partner or person you represent didn’t complete a tax return
Time limits for claiming back tax
| Tax year | Tax year ended on | You must claim by |
|---|---|---|
| 2008-09 | 5 April 2009 | 5 April 2013 |
| 2009-10 | 5 April 2010 | 5 April 2014 |
| 2010-11 | 5 April 2011 | 5 April 2015 |
| 2011-12 | 5 April 2012 | 5 April 2016 |
Refund time limits - spouse, civil partner or person you represent completed a tax return
Time limits for claiming back tax
| Tax year | Tax year ended on | You must claim by: |
|---|---|---|
| 2008-09 | 5 April 2009 | 5 April 2013 |
| 2009-10 | 5 April 2010 | 5 April 2014 |
| 2010-11 | 5 April 2011 | 5 April 2015 |
| 2011-12 | 5 April 2012 | 5 April 2016 |
Find out more about claiming back tax under Self Assessment by following the link below.
How you'll get your refund
When HMRC pays a tax refund they normally send you a payable order (which is similar to a cheque) by post, but you can ask them to pay the money straight into your bank or building society account instead.
If you prefer, HMRC can pay the refund to someone you nominate. In which case they can either pay the refund to that person by post or pay it straight into the person’s bank or building society account.
You'll find sections on all the forms where you’ll be able to tell HMRC how you'd like them to pay the refund.
Transferring the Married Couple's Allowance or the Blind Person's Allowance
Your spouse or civil partner or person you’re representing might have been claiming Married Couple's Allowance or Blind Person's Allowance. If they didn't have enough income in the year they died to use up all the allowance, you can ask HMRC to transfer what's left to you or, if you’re the personal representative, to the spouse or civil partner of the person who’s died. You do this by completing form 575 Notice of transfer of surplus Income Tax allowance.
- Form 575 - Notice of transfer of surplus Income Tax allowances(PDF, 99KB)
- Married couple's allowance, (includes civil partnerships)
- Blind person's allowance
Getting more help and advice
HMRC understands that dealing with the person's tax affairs may be difficult for you - especially if you're personally bereaved.
They can talk you through what you need to do over the phone and they may be able to arrange a face-to-face meeting that could be at a HMRC office or, depending on your circumstances, at your home.
HMRC can also can provide help by phone through the Self Assessment Helpline by following the link below.
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