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Income to Date of Death and Allowances

My husband recently died, and I have been asked by his accountant to provide income up to the date of his death. I know taxpayers are entitled to a tax free personal allowance each year, and does his death affect this?

The deceased person will get their full tax-free personal allowance, including the increased age allowance for the year of their death, irrespective of when they die during the year.

Also, you may have been entitled to the married couples allowance if you were married before 5 December 2005, and at least one spouse was born before 6 April 1935. If this was the situation, you will also get a full year's entitlement to any married couple's allowance that was due for the year of death.

If your husband did not receive enough income to use the whole of the married couple's allowances, the personal representative can arrange for the unused allowances to be transferred to a surviving spouse or civil partner.

Speak to your Tax Office for the forms to do this, or contact your local TaxAssist Accountant who can help.

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0800 0523 555

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