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Records up to the date of death

The records you'll need to complete a Self Assessment tax return for someone who has died depend on the person's circumstances.

You'll always need:

• bank statements for current and deposit accounts
• building society pass books
• National Savings bonds or certificates
• dividend vouchers

Check online bank or savings accounts.

If the deceased person was employed or received a pension, look for:

• pension or salary payslips
• expenses received from the employer
• letters from the pension provider showing the monthly payment
• confirmation of any state pension

If the deceased person ran their own business or let out property you'll need their business records including:

• sales and takings
• purchases and expenses

You may also need more detailed information, such as receipts, invoices, bills and bank statements. These will help you complete the tax return and answer any questions from HM Revenue & Customs (HMRC).

• Record keeping (individuals and directors)

• Record keeping and Capital Gains Tax Opens new window

Record keeping for the administration period

If you are looking after the estate, you may have to complete a tax return (called a Trust and Estate Tax Return) for the 'administration period'. This runs from the day following the person’s death to the date the estate is settled.

During this period you'll be responsible for:

• keeping proper records
• reporting any untaxed income to HMRC
• reporting any capital gains to HMRC
• paying any tax due

You need to keep records for the administration period separate from those that relate to the period up to the date of death.

• Completing the Trust and Estate Return following a death

• Reporting a capital gain Opens new window

Finding the records

If you can't find the documents you need you could try asking the person's:

• close family
• employer or pension provider
• friends or relatives named in the will
• business partner
• solicitor or accountant
• bank, stockbroker or financial adviser

Their bank may be holding valuables such as jewellery or title deeds that show who owns a property.

How long must you keep the records?

If you are filling in a Self Assessment tax return, you must keep the records that support that return for a minimum period, as described below. The same dates apply for both paper and online tax returns. You need the records in case HMRC decides to check the return or finds it's not complete.

If the deceased person had business income

If they were self-employed or had business income, you must keep the business records for five more years after the normal tax return deadline (31 January).

For example, for a 2011-12 tax return sent on or before 31 January 2013, you must keep the records until 31 January 2018.

But if HMRC sent you - or you sent back - the tax return very late, you'll need to keep the records until the later of:

• five years after the normal tax return deadline
• fifteen months after the date you sent in the tax return

For example, for a 2011-12 tax return sent on 1 February 2017, you must keep the records until 1 May 2018.

If the deceased person didn't have any business income

Providing you send in the tax return on or before the normal tax return deadline of 31 January, you should keep the records for a year after this deadline.

For example, for a 2011-12 tax return filed on or before 31 January 2013, you must keep the records until 31 January 2014.

But if HMRC sent you - or you sent back - the tax return late, you'll need to keep the records for 15 months after you sent it in.

If HMRC starts a check

You may need to keep the records for longer than the dates above if a check has already been started. You must keep the records until HMRC writes to tell you that they have finished the check.

• Checks into your tax return

• Tax return deadlines and penalties

Lost or destroyed records

If records have been lost or destroyed you should try to get missing information in other ways. For example, you can ask banks for interest figures or copies of bank statements, but they may charge for these.

Don't delay sending in the tax return while you wait for copies of records. Use the information you have managed to get together to fill in the tax return. Where it turns out you can't replace the information you'll need to estimate the missing figures. You must tell HMRC if any figures are:

• estimated - you want HMRC to accept these as final
• provisional - you are using these until you can confirm them (you must tell HMRC when you will give actual figures)
  

You can amend the tax return with corrected figures within one year of the final date for filing it. If you make changes after this and you have underpaid tax there may be interest and penalties to pay.

Useful contacts

• Self Assessment and your tax return