Anyone been an executor and paid the deceased's final tax bill once probate came through??

[brainchallenged]

I'm the executor of my late parent's estate, have got probate and am paying the bills - outstanding council tax, utilities etc. HMRC wrote in late spring saying what income tax was owed - less than £500 - and that they'd be in touch later. There was no request for a tax return because it was all really simple - a few cash accounts and a couple of occupational pensions. HMRC have never written again. I now want to pay the small bill out of the estate but I'm not sure how. I don't have a UTR - either from when my parent was alive or a new one now. I don't really want to have to spend hours on a phone line. Anyone had this experience and know what to do next?

I dealt with my late father’s probate, I think it was at least 6 months after probate that they wrote to advise if there was anything owing. You’ve got 2 options, wait and see if they ask for payment or ring, it shouldn’t matter that you don’t have a UTR, name and date of birth should do.

Thank you - that’s really helpful @Lennonjingles

Sorry it’s the hours on the phone line, also phone in the morning, I don’t know if it’s improved but if they were really busy they sometimes closed the phones off at 1pm

When dealing with my DMs estate I too received letters from HMRC about some unpaid tax. I have left the amount stated in the executor account and will pay it once they send me an actual invoice. She died in February 2022!!!

If you call HMRC at about 7.50 by the time you get through all the automated stuff your pretty near the front of the queue so don’t have too much time hanging on!!

This is all really helpful - thanks everyone. I think I might just keep back the money and wait

I'm in the same position. HMRC wrote to me about three weeks after the death to say it would take up to eight weeks to calculate it. I applied for probate around about the same time, so I'm expecting the bill to come before probate is granted.

Fortunately the affairs were quite simple and I can estimate the final tax bill myself anyway so I can keep that back if probate is granted first.

A bit irrelevant but I remember paying my dad’s last tax bill months after he died. I was his power of attorney though so I had a UTR for him. It was quite poignant but I felt I was doing my duty by him.

I’ve done a few probates and found phoning HMRC probably the easiest part. As PP mentioned, call first thing in the morning and the wait time is pretty short. my recollection is that the line is only on Saturday and Sunday too but that may be different now.

do you mean income received by the deceased before they died upon which tax might be due because it was not deducted at source?

or

do you mean income received by the estate since the death?

Wish I'd seen this earlier. Vest time to ring IHT helpline is Friday afternoon.

@Wot23 income received by the deceased before death. I’m still working my way towards interest received by the estate after death where I think I just write to hmrc with a calculation (unless that’s changed). Thank you @JollyHostess101 @FinallyHere I might steel myself to call first thing in the morning to just deal with my late parent’s tax bill. @TheGander interesting that it took months for you too. I don’t think there ever was a UTR because DM was never asked to file a self assessment return.

so HMRC have informed you of the income they know of before death but did not sent you either a P800 or a "simple assessment" at that time.
Looks like the estate has fallen through a gap and as you are not yet sure of the estate's total post death income (ie if >£500) then the onus unfortunately is on you to chase HMRC to confirm (in writing) what is required from you - are you calling the bereavement team?

Bereavement and deceased estate: enquiries - GOV.UK

you might find this background info useful

• income before death: Income tax and capital gains up to the date of death | Low Incomes Tax Reform Group
• income post death Tax on income and gains after death | Low Incomes Tax Reform Group