If you are completing a return for someone who has died, there are two alternative methods of completion depending on the actions that have been completed in communicating with HMRC.
If you have advised HMRC of the death of the deceased and informed them that you will be acting as a personal representative, you will be able to proceed and file the return online. If you have not done this, then you should contact them to become the personal representative or paper file.
Please note, HMRC may have disabled the UTR at the gateway. If this is the case and you attempt to file, this will generate an error "Unable to look up taxpayer details" when filing online. If this occurs, your best option may be to file the return by post and let HMRC know to expect this. Alternatively, you would need to contact HMRC online services to discuss re-activating the UTR number for online submission
You will need to complete the below sequence of events regardless of whether you have informed HMRC or not.
Then you should complete the instructions below.
If you are a personal representative (file online):
If you are not a personal representative (paper file):
If you would like to contact HMRC to become a personal representative (apply):
If you wish to be able to file a return on behalf of someone who has died, you should notify HMRC that this will be the last submission for this person and that you wish to become the personal representative to submit their details. You can call them over the phone on 0300 200 3300 (or Outside UK: +44 135 535 9022). There is also additional information about the opening hours of this number on the HMRC website.
For further information on the HMRC website, please see Returns for someone who has died.