When to register
If your client has an estate with a tax liability, you should register their estate by 5 October of the tax year after they died.
What you need
Estates
You need the:
- name of the estate
- estate address and telephone number
- date the administration period ended
Details about the person that’s died
You need their:
- name and address
- date of birth and date of death
- National Insurance number if still available
Personal representative
You need their:
- name
- email address and telephone number
- National Insurance number and date of birth
You can save your progress, however you can’t update your registration once you submit it.
How to register
You need to have an agents service account. If you’ve already got one, you need the User ID and password you created when you set up the account.
If you don’t have an account you can create one the first time you register a estate. You’ll need your agency’s Unique Taxpayer Reference (UTR) and postcode to do this.
You can save your progress, however you can’t update your registration once you submit it.
What happens next
We will send your client a UTR – you’ll need it to send a tax return using the Self Assessment for Agents online service.
Source: HMRC