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Posted about a month ago by Greg Finch
I am carrying out estate administration for an elderly deceased relative who had been in receipt of pensions and savings income, who died about 9 months into the current tax year. For purposes of calculating any tax due for the full year, how are the £5,000 starting rate for savings and £1,000 personal savings allowances treated. Is the full annual amount allowed, or is it a reduced amount? (I would also appreciate an answer to the same question for the £12,570 personal tax allowance. Thanks
Posted about a month ago by Greg Finch
To clarify, are a deceased personal tax and savings allowances pro-rated to the time of death within the tax year, or do they remain intact at the full amount allowed for the whole tax year?
Posted about a month ago by HMRC Admin 8 Response
Hi,
The full amount is still applied for all as it is not apportioned.
Thank you
Posted about a month ago by HMRC Admin 25 Response
Hi Greg Finch,
The allowances remain intact for the full tax year.
Thank you. 
 
Posted about a month ago by Greg Finch
Thank you - very helpful

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