Income Tax in year of death?

[Brendan Burgess]

If a PAYE employee dies on 30th June, they will have got half their tax credits and tax bands for the year.

Can their personal representative claim a tax refund based on the full year's tax credits?

Brendan

 

[PMU]

Yes. The personal representative must notify Revenue of the death and sort out the deceased tax affairs. Revenue says: "If the deceased was an employee, there may be a PAYE tax rebate due as the deceased's tax credits for the year of death may not have been fully used up. The deceased's employer will send Form P45 to the tax office which dealt with the deceased's tax affairs. Any tax rebate will form part of the deceased's estate. As personal representative, it is your responsibility to file any outstanding tax return on behalf of the deceased." See http://www.revenue.ie/en/personal/circumstances/bereavement/executors.html#section2-2

 

[Brendan Burgess]

Thanks PMU

I wonder if most executors know that?

It hadn't occurred to me and I have not seen it discussed before.

If it were for a self-employed person, I could see a tax-return being necessary.

Brendan

 

[PMU]

A good publication on executor's duties is the Citizens Information Board booklet 'Bereavement - information for those affected by bereavement' [broken link removed]