Notify HMRC for Income Tax and Capital Gains Tax on the estate; close or transfer accounts when the grant is available
HMRC, either directly by the executor or through an accountant. Income and gains arising during the administration period are the estate's, not the deceased's.
Some steps differ by region inside the country.
Where
HMRC, either directly by the executor or through an accountant. Income and gains arising during the administration period are the estate's, not the deceased's.
How
Settle the deceased's own tax position to the date of death, HMRC may issue a repayment or an assessment.
Report income and capital gains arising in the estate during administration, using HMRC's informal or formal process depending on the amounts.
Claim the estate's capital gains allowance if you sell property or shares during administration.
Ask HMRC for clearance once everything is settled, so you can close the estate confidently.
What to bring
The grant of probate
Their National Insurance number and Unique Taxpayer Reference if they had one
Records of income and gains during the administration period
Timing
Runs alongside the whole administration, often the last item to clear.
Sources
This is practical information, not legal, medical, or financial advice.