Death in the family
When someone dies the person who settles the affairs or administers the estate is known as the personal representative (PR).
A beneficiary receives a part of the deceased's estate.
A trustee manages the affairs of a trust, if is set up.
You should inform the tax office that dealt with the deceased's tax affairs of their death as soon as possible. If you do not know which office this is, contact the nearest office quoting their National Insurance number. This can be found on a payslip or pension slip.
If you are responsible for any of the affairs of someone who has recently died you should read the HM Revenue & Customs leaflet IR45: what to do when someone has died.
This page was last reviewed on 03 April 2006. The information may not reflect changes in legislation made after this date.
This is only a guide to your tax position and should not be relied on in place of professional accounting or tax advice. Any calculated figures are illustrative and are based on the data you provided.
