HMRC tax records
HMRC trusts and estates; file returns and pay Inheritance Tax, Income Tax, and CGT as required from the estate
Some steps differ by region inside the country.
Where
HMRC, or their accountant. Payslips, P60s, and self assessment records are the paper trail.
How
Search their filing and email for P60s, P45s, and HMRC letters, these give you the references you need.
Phone their accountant if payments to one appear on their bank statements.
Register as the personal representative with HMRC to access the full tax position.
Ask for a calculation to the date of death, refunds are common where tax was paid through PAYE.
What to bring
Their National Insurance number and Unique Taxpayer Reference
A certified copy of the death certificate
The grant of probate
This is practical information, not legal, medical, or financial advice.