HMRC Death Notification Northern Ireland: P1000 Form and Tax After Death

HMRC doesn't find out about a death through the NI Bereavement Service. That's a fact that catches most families off guard. When you call the DfC on 0800 085 2463 to report a death, the notification goes to social security benefits — not to HMRC. You need to contact HMRC separately, and failure to do so can result in continued tax collection, penalties on unfiled returns, and complications with the estate.

Why HMRC Needs Separate Notification

Northern Ireland does not have the Tell Us Once service that automatically notifies HMRC when a death is registered in England, Scotland, or Wales. In NI, the death registration goes to GRONI, the benefit notification goes to DfC, and HMRC sits entirely outside both systems.

Until HMRC knows about the death, they will continue to:

• Collect income tax through PAYE if the deceased was employed
• Expect Self Assessment returns if the deceased was self-employed
• Collect National Insurance contributions
• Issue tax codes to the deceased's former employer

How to Notify HMRC: Form P1000

The primary notification route is telling HMRC about the death by phone or in writing. The formal process involves form P1000 (or its equivalent online notification), which tells HMRC to stop all tax collection and close the deceased's tax account.

By phone: Call the HMRC Bereavement helpline on 0300 200 3300. You'll need the deceased's National Insurance number, full name, date of birth, date of death, and your own details as the executor or next of kin.

Online: You can report a death to HMRC through the gov.uk "Tell HMRC about a death" service. This is separate from Tell Us Once — it's a direct HMRC notification form.

By post: Write to HMRC with the deceased's details and enclose a copy (not the original) of the death certificate. The address depends on the deceased's tax office — check their last PAYE coding notice or Self Assessment correspondence for the correct office.

Tax Obligations After Death

The deceased's tax affairs don't end on the date of death. The executor has several obligations:

Final tax year return: Income tax is due on all earnings from the start of the tax year (6 April) to the date of death. If the deceased was employed, their employer handles the final PAYE calculations. If self-employed, the executor must file a final Self Assessment return.

Estate income: Any income the estate generates after the date of death — rental income from property, interest on bank accounts, dividends from shares — is taxable. The executor may need to complete an estate tax return if this income exceeds HMRC thresholds.

Inheritance Tax (IHT): This is separate from income tax. If the estate is valued above the nil-rate band (£325,000, or up to £500,000 with the residence nil-rate band), IHT is payable at 40% on the excess. The executor must complete IHT forms (IHT400 and IHT421 for Northern Ireland probate) and submit them to HMRC before applying for a grant of probate from the NICTS.

Capital Gains Tax: If the executor sells assets (property, shares, valuables) during estate administration at a price higher than their value at the date of death, CGT may be due on the gain.

Tax Refunds

The deceased may be owed a tax refund. This is common when:

• They died partway through a tax year and their personal allowance wasn't fully used
• They were paying emergency tax on a pension or new employment
• They had overpaid through PAYE

HMRC will calculate any refund once the death is reported and the final tax position is established. The refund is paid to the estate.

Deadlines

HMRC notification: No strict legal deadline, but notify as soon as possible to prevent continued tax collection. Within the first month is ideal.

IHT payment: IHT is normally due within 6 months of the end of the month of death. Interest accrues on late payments.

Final Self Assessment: Due by the normal filing deadline (31 January following the end of the tax year in which the death occurred).

Probate timing: The executor must wait at least 21 days after submitting IHT forms to HMRC before applying to the NICTS for probate. Premature probate applications get stopped and cause significant delays.

The Northern Ireland Survivor Benefits Navigator includes the complete HMRC notification sequence alongside every other agency that needs contacting — the unified timeline that replaces the Tell Us Once service Northern Ireland lacks.

See more Northern Ireland guides →