t seems unusual to think that the Treasury can review the Income Tax Return of a deceased person , but this can happen. The person who dies retains the obligation to file the Income Tax Return for the year in which the event occurs. And who should do it? Well, their heirs. At the time they accept the inheritance, they also assume the obligations that remain pending.
This does not mean that the death implies the obligation to file the tax . It will be necessary to check that the earnings obtained in that year exceed the general limits established in the tax regulations. Even so, it is advisable to do calculations, because it may be that, even without being obliged, the result is to be returned.
Filing the Income Tax phone number in united kingdom Return of a deceased person may seem like a simple procedure. We confirm the draft or fill it out with the PADRE Program and that's it. But there are problems. If the result is to pay, you simply have to pay the amount. It can be done in cash, since the holder of the tax will no longer have any account to charge it to . But if the Income Tax is to be refunded, the Treasury only pays by direct debit. What will we do in this case?
The heirs will have to go to the offices of the Tax Agency and present the ID of the deceased, death certificate, family book, certificate of last wills and testament of the deceased if there was one, as well as prove that they have paid the Inheritance and Gift Tax. If there are several heirs, they will have to sign a document authorizing one to receive the refund.
This is in case the amount to be refunded does not exceed 1200 euros. If it exceeds this, instead of the authorization document, the heir representing the others must provide a power of attorney that authorizes him to receive the money.
In reality, this procedure is not always carried out. It is common for the deceased to keep accounts that are not closed because the heirs do not proceed as they should or because they are jointly owned with the spouse or other people. In these cases, the most common thing is to record that account that is still kept and present the Declaration as if he were alive.