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?

1st August 2008

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.

By Jo Nockels

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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