Last updated: 16 October 2026
What should you do if you get a tax demand in your late husband’s name?
Don’t ignore it, but don’t pay it from your own money straight away. Tax owed by someone who has died is a debt of their estate, not of their spouse, unless you were jointly liable. Contact HMRC’s bereavement service, tell them about the death if you haven’t already, and ask for the demand to be put on hold while the estate is dealt with. The executor or administrator then settles any genuine tax from the estate’s funds.
Steps to take
- Check whether HMRC knows about the death; the Tell Us Once service passes on the details.
2. Call the HMRC bereavement helpline and quote his National Insurance number or UTR.
3. Ask for a copy of the calculation and the period it relates to.
4. Pass the demand to the executor or solicitor dealing with the estate.
5. Ask HMRC to stop automatic penalties while the estate is being sorted out.
Is the demand correct?
Many demands after a death are estimates, issued because a tax return wasn’t filed. Filing the overdue returns usually replaces the estimate with the real figure, which may be lower or even produce a refund. Pension and PAYE income in the tax year of death often leads to a repayment, because a full personal allowance applies.
Who is responsible?
| Situation | Who pays |
| Tax on his income | His estate |
| Joint account interest | Each owner on their share |
| Jointly owned property let | Each owner on their share |
| Business partnership tax | Each partner on their share |
| Inheritance tax on the estate | The estate, through the executors |
Example
Margaret’s husband died in July 2026. In September she receives a £2,400 demand for his 2025/26 Self Assessment. The executor files his return, showing actual tax of £1,650. The estate pays this, and the 2026/27 tax for April to July is dealt with in a final return, producing a £300 refund.
Penalties after a death
HMRC usually cancels late-filing penalties where the death explains the delay. Ask in writing, giving the date of death and probate details.
If the estate has no money
If the estate is insolvent, debts are paid in a set order and HMRC can’t chase you personally. Get advice before using your own funds.
Common mistakes
- Paying from personal funds without checking liability
- Ignoring letters, which leads to penalties
- Not filing the final return
- Forgetting to claim a repayment
Records to keep
Keep the death certificate, probate or letters of administration, P45 or pension statements and copies of HMRC letters.
Frequently asked questions
Can HMRC take money from my bank account?
Not for his debts, unless you share liability.
How long do I have?
Executors should deal with tax before distributing the estate.
Can I act if I’m not executor?
HMRC may need authority, such as form 64-8 or probate.
Will his tax code affect my pension?
No, your own tax code is separate.
Getting support
Bereavement charities and HMRC’s extra support team can help if you’re finding it hard to deal with paperwork.
Related: CGT on a deceased person’s property, death of a sole trader and the trust and estate return.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with deceased person tax help. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
