Letter to HMRC after a death: free executor template

Quick answer: Send this letter to HMRC Bereavement Services once you are dealing with the estate. It asks HMRC to record you as the person dealing with the person's tax, whether a Self Assessment return is needed for the tax year of death or an earlier year, whether any Income Tax or Capital Gains Tax is owed or a refund is due, and for their reference numbers. GOV.UK says the executor must settle the person's unpaid personal taxes and apply for any tax refunds, and that HMRC will tell you if a Self Assessment return is needed.

When to send it, and who to

• Who it goes to. HMRC Bereavement Services. HMRC's own contact page gives the postal address used in the letter (Bereavement Services, HM Revenue & Customs, BX9 2BS) for help with PAYE, Self Assessment or National Insurance after someone dies, and says no street name or PO box is needed. Check that page before posting, in case the address changes.
• If you used Tell Us Once. Tell Us Once tells HMRC about the death so it can deal with personal tax and cancel benefits and credits such as Child Benefit. GOV.UK says it can take at least 30 days for HMRC to contact you after you use it. The letter is still useful to ask your questions in writing.
• If you didn't use Tell Us Once. GOV.UK says to call HMRC's Bereavement Helpline or, if you can't call, fill in form P1000 to tell HMRC who is dealing with the estate. Send the P1000 as well as this letter: it is HMRC's own form for that job.
• Who sends it. The personal representative: the executor named in the will, or the administrator if there is no will.

The letter (free to copy)

Copy it into an email or a document, replace every [bracket] with your own details, and delete what doesn't apply.

[Your name]
[Your address]
[Date]

Bereavement Services
HM Revenue & Customs
BX9 2BS

Subject: [Full name], deceased: National Insurance number [NI number], date of death [date]

Dear Sir or Madam,

I am writing about the tax affairs of [full name] of [address], date of birth [date of birth], who died on [date of death]. I am the [executor / administrator / person dealing with the estate]. [I used the Tell Us Once service on (date). / Tell Us Once was not used.]

Please record me as the person dealing with [name]'s tax affairs and send future letters to me at the address above. Please tell me whether a Self Assessment tax return is needed for the tax year of death or any earlier year, whether any Income Tax or Capital Gains Tax is owed or any repayment is due up to the date of death, and any reference numbers you hold for [name], such as a Unique Taxpayer Reference.

[Name]'s last [employer / pension provider] was [name and reference]. I have asked them to tell you about the final [salary / pension] payment.

Yours faithfully, [name]

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What to enclose

• Nothing is required with the letter itself. HMRC needs the person's National Insurance number, so put it in the subject line.
• Form P1000, if you did not use Tell Us Once and have not already called the Bereavement Helpline (it needs to be printed and signed).
• The name and reference of the last employer or pension provider. GOV.UK says to ask them to tell HMRC about any last salary or pension payment, which HMRC needs to work out the final Income Tax.

Don't send original documents unless the organisation specifically asks for them. Keep a copy of the version you actually sent, the date, the reference number and the reply.

Common mistakes

• Assuming Tell Us Once finishes the tax. It tells HMRC about the death; you still settle the tax up to the date of death and apply for any refund.
• Mixing up two tax returns. GOV.UK says you might need one for income the person had before they died and a separate one for income the estate makes after the death.
• Throwing away the paperwork HMRC will ask for: bank statements, building society pass books, dividend vouchers, the P45 or P60, and the final pension statement.
• Distributing the estate before the tax is settled. Taxes, like debts, come out of the estate before beneficiaries are paid.

Frequently asked questions

Do I need to write to HMRC if I used Tell Us Once?

Tell Us Once tells HMRC about the death, and GOV.UK says it can take at least 30 days for HMRC to contact you afterwards. You don't have to write as well, but a letter puts your questions about the final tax return, tax owed and refunds in writing.

What is the HMRC postal address for bereavement?

HMRC's contact page gives Bereavement Services, HM Revenue & Customs, BX9 2BS for help with PAYE, Self Assessment or National Insurance after someone dies, with no street name or PO box needed. We checked it on HMRC's page on 3 November 2026; check it again before posting.

What is form P1000?

It is HMRC's form to tell it that you are the personal representative of the estate, or that someone such as a solicitor or accountant acts for you. GOV.UK says to use it if you did not use Tell Us Once and cannot call the Bereavement Helpline. You print and sign it and include the person's National Insurance number.

Will I need to fill in a tax return for the person who died?

HMRC will tell you. GOV.UK says that if a return is needed for income the person had before they died, HMRC sends you the form and the date it must reach them. A separate return may be needed for income the estate makes after the death.

Related guides

• Dealing with HMRC after someone dies
• Tell Us Once: what it covers
• Inheritance Tax guide for executors

More free letter templates

• Letter to a bank after a death
• Date-of-death valuation letter for shares and investments
• Letter to creditors after a death
• Letter to a pension provider or employer after a death
• Executor letters to beneficiaries
• Beneficiary receipt template
• Letter to DWP after a death
• Council Tax letter after a death
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• Life insurance claim letter after a death
• Letter to a landlord after a tenant dies
• Letter to DVLA after a death
• First letter to a beneficiary from an executor
• Estate accounts template and layout
• All probate letter templates

Sources

• GOV.UK (HMRC): Bereavement and deceased estate contact page
• GOV.UK (HMRC): Tell HMRC who is dealing with the estate (form P1000)
• GOV.UK: Self Assessment returns for someone who has died
• GOV.UK: Settling debts and taxes
• GOV.UK: Organisations you need to contact and Tell Us Once
• GOV.UK: If you cannot use Tell Us Once, tell government yourself

General information for England and Wales, not legal advice. If the estate is complex, disputed or may not be able to pay its debts, take advice from a solicitor.