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The Self Assessment Statement

The Self Assessment Statement tells you what tax is owed by the deceased - and when you have to pay it. It may show payments of tax (called payments on account) that the person had already made towards their tax. If in the past tax has been paid late the statement will also include any interest charged.

You'll usually receive the Self Assessment Statement around 45 days before any tax is due - see the section 'Payment deadline' below if you are not sure when this is.

If you don't receive the Self Assessment Statement in time, perhaps because you have only recently sent in the tax return, you still need to pay the tax due. If you completed the tax return online, you can check how much is due online, otherwise you'll need to work out how much tax is due yourself.

• Understanding and using Self Assessment Online

• Understanding your Self Assessment Statement

Payment and filing deadline

31 January

You must pay any amount due by 31 January following the end of the tax year. For example for the tax year 2011-12 (ending on 5 April 2023) you must pay any tax due by 31 January 2013. See below for what to do if you can't pay the tax bill.

• Tax return deadlines and penalties

How to pay

You can pay the tax due electronically through a bank's internet or telephone banking service. You can also make a secure online payment on the HM Revenue & Customs (HMRC) website. Details you'll need to know:

• the amount due
• the deceased's National Insurance number
• the deceased's ten-digit Unique Taxpayer Reference
• HMRC's bank account details
  

You can find all of these details on the Self Assessment Statement.

You can also pay:

• at the Post Office ®
• through bank Giro
• by sending a cheque in the post
  

• How to pay Self Assessment tax Opens new window

If you can't pay the tax bill

By 31 January you may not have finished working out how much tax is due for the whole period up to the date the person died. If so you can ask HMRC for an extension to the payment deadline. But you’ll have to pay interest on any tax that's paid late. Contact the Tax Office shown on the tax bill if you want to do this.

You may know how much tax is due but don’t have access to enough cash from the deceased's estate to pay the tax bill. Contact the Tax Office that sent it out as soon as you can. HMRC can delay collecting the tax. But you'll have to pay interest on any unpaid tax until it's paid.

If you don't yet have legal authority to settle the estate, interest will be due on any tax that's paid late from the later of:

• the due date for payment
• 30 days from the date of the grant of probate, letters of administration or confirmation

If this applies, you'll need to ask the Tax Office to reduce the interest.

If you can't pay all the tax because it's more than the value of all the goods, property and cash owned by the deceased when they died, you won't have to pay the difference.

You don't have to use your own money to pay any tax that can't be paid by the deceased's estate. Please contact the Tax Office shown on the tax bill if you think this applies.

If the tax bill is more than you expected there may be a mistake in the tax calculation. Ask the Tax Office to double check the tax return, or get professional advice.

• What to do if you can't pay your tax bill

• Find a Tax Office Opens new window

• What is probate? (government, citizens and rights section)

Useful contacts

• Self Assessment and your tax return