Income to Date of Death and Allowances

The deceased person will get their full tax-free personal allowance, including the increased age allowance for the year of their death, irrespective of when they die during the year.

Also, you may have been entitled to the married couples allowance if you were married before 5 December 2005, and at least one spouse was born before 6 April 1935. If this was the situation, you will also get a full year's entitlement to any married couple's allowance that was due for the year of death.

If your husband did not receive enough income to use the whole of the married couple's allowances, the personal representative can arrange for the unused allowances to be transferred to a surviving spouse or civil partner.

Speak to your Tax Office for the forms to do this, or contact your local TaxAssist Accountant who can help.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.