Loss of personal allowance after death

[Snowbadger]

My mother in law passed away on June 7th and I have been doing her tax return for a number of years. I have read that the estate of the deceased has no personal allowance. Does this mean she only gets 1/6 of her personal allowance for 18-19?

As always thanks in advance.

SB

[PinkDalek]

http://www.taxvol.org.uk/about-tax/taxa ... reavement/ should cover your question.

Extract only:

Any tax due or repayable is worked out in the normal way, and a full personal allowance is available for the tax year of the death to set against income arising before the date of death.

and

Personal allowances are not available to the executors after the date of death to set against post-death income.

[Snowbadger]

Cheers PD,
great reply. Clarifies everything.


SB