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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 any of the previous five tax years.

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 repayment on the person's behalf by completing:

• form R27 
• form R40 
• 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.

• Download Form R27 - Potential Repayment to the Estate (PDF document, 33KB) Opens new window

• Help with PDF files

Completing form R40

The person might have regularly used form R40 'Tax Repayment' to claim back tax deducted from their bank or building society interest. If they did, you can use this form straight away to claim any repayment due for the period to the date they died. (You'll also have to complete form R27 but not page 2, the section on income and allowances.)

It takes HMRC some time to finalise the person's tax, so please allow four weeks after you've sent the form before contacting HMRC about the repayment.

• Download form R40 to claim for a repayment of tax (PDF, 61KB) Opens new window

• Help with PDF files

Completing a Self Assessment tax return

The person might have normally completed a tax return. You can complete one for the period from the start of the tax year to the date they died. Tell HMRC if you'd like to complete a tax return and they will 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 need to ask you about things - like the 'period of administration' - which are not on the tax return.)

• Completing a tax return for someone who's died Opens new window

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.

• More from HMRC about applying for probate (or confirmation in Scotland) Opens new window

How you'll get your refund

When HMRC pay a tax refund they will normally send you a payable order by post. But you can ask them to pay the money straight into your bank or building society account instead.

If you prefer, they can pay the refund to someone you nominate, by either paying the refund to them or straight into their bank or building society account. You'll find sections on all the forms 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 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. You do this by completing form 575 'Notice of transfer of surplus Income Tax allowance'.

• Get a copy of form 575 using HMRC's find a form tool Opens new window

• Married Couple's Allowance (includes civil partnerships)

• Blind Person's Allowance

Getting more help and advice

HMRC realise that dealing with the person's tax affairs may be difficult for you - especially if you're personally bereaved.

They can provide help by phone through the Self Assessment Helpline on 0845 900 0444 - open from 8.00 am to 8.00 pm, seven days a week. Or they may be able to arrange a face-to-face meeting - this could be at your local Tax Office or, depending on your circumstances, at your home.

• Contact details for all Tax Offices Opens new window

• The cost of contacting 08 and 03 telephone numbers

More useful links

• What to do about tax and benefits when someone dies