2 min Read
20 Jul 2013

Written by Damien

Damien is one of the most widely quoted money and investment experts in the national press and has made numerous radio & TV appearances. He created MoneytotheMasses.com while working in the City when he became disillusioned with the way the public were left to fend for themselves because they could not afford financial advice.

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Claim back income tax on a deceased spouse’s estate – Money tip #224

If your spouse or civil partner has died you may be able to claim back Income Tax on their behalf. Unfortunately, many people don't realise this and don't claim back hundreds, even thousands, of pounds potentially owed to them.

Why might a refund be due?

You spouse or ciivl partner may have paid too much tax in the year they died or indeed previous tax years especially if :

  • they died midway through a tax year and they were working death, causing their pension or wages to be stopped
  • they didn't need to pay tax - but tax was deducted from interest they received
  • they were taxed via self assessment and paid  'payments on account' of tax
  • or they were simply overcharged tax.

How to claim a refund

You will need to complete an R27 form and return it to HMRC. Then HMRC will confirm if a refund is due to the estate , usually within four weeks.

Is there a time limit in which to submit a claim?

Yes there is a time limit in which a claim has to be made as shown below, which is particularly important if you are claiming for previous tax years.

Tax year Tax year ended on You must claim by:
2009-10 5 April 2010 5 April 2014
2010-11 5 April 2011 5 April 2015
2011-12 5 April 2012 5 April 2016
2012-13 5 April 2013 5 April 2017

For full details on making a claim here is link to HMRC's guidance on 'Claiming back Income Tax on behalf of someone who has died'.

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