The Lemon Fool

In December 2022, person X paid both the tax due for 2021-22 and the first of the two payments-on-account for 2022-23.
X then died in early January.
The executor now must fill in an SA100 for X for 2022-23 stopping at date-of-death, and will also need to complete an SA900 for the estate.
DAK whether the first payment on account is claimed back in the SA100 as a credit due from HMRC, or in the estate SA900, or as some one-off credit (and if the latter is there a special form)?

Unless the estate was over £2.5 million (a 'complex' estate) you may be able to use an informal letter setting out your computation of the tax position (including any payments on account) rather than have to fill in the tiresome SA900

https://www.gov.uk/probate-estate/reporting-the-estate

I have used both procedures as executor

Thanks for that. I guess the underlying issue is whether the payment on account should be treated as a 'credit due on account' when filling in the deceased's SA100 for 2022-23 (to date of death) since it was paid to HMRC before death, or falls as a credit to the estate in the SA900. The estate is substantial...
At which point my brain goes numb!

stewamax wrote:Thanks for that. I guess the underlying issue is whether the payment on account should be treated as a 'credit due on account' when filling in the deceased's SA100 for 2022-23 (to date of death) since it was paid to HMRC before death, or falls as a credit to the estate in the SA900. The estate is substantial...
At which point my brain goes numb!

I would have thought it should be included in the tax comp to the date of death as an asset of the estate just as any tax liability in respect of the period to the date of death is a liability of the estate. The net tax payable or recoverable then goes on the IHT400 as a liability or asset as appropriate.