Tax after bereavement - in the year of the death

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Single people

In the year in which someone who is single dies, he/she would be entitled to the single tax credits they’re usually entitled to for a whole year – January to December. If a tax refund is due, the person responsible for finalising the affairs of the deceased must claim it. In this instance, Revenue treat widowed people, surviving civil partners, and unmarried couples in the same way as single people.

Married couples and civil partners

If your spouse or civil partner dies, how you’ll be taxed that year will depend on how you were taxed as a couple – for example whether you were taxed through Single Assessment, Separate Assessment or Joint Assessment.

Single assessment

If you were both taxed through single assessment, the Widowed Person's or Surviving Civil Partner's Tax Credit will replace the personal tax credit that you had at the start of the year.

Separate assessment

If you and your spouse/civil partner have been taxed under separate assessment, then the Widowed Person’s or Surviving Civil Partner’s Tax Credit replaces your personal tax credit. There may also be some unused tax credits that could be allocated to your spouse or civil partner.

Joint assessment

When a married couple is jointly assessed for tax, the nominated spouse or civil partner with the obligation to make tax returns, etc., is referred to as the assessable spouse or nominated civil partner. The tax treatment of a married couple jointly assessed for tax in the year where one spouse dies depends on whether the assessable spouse or the non-assessable spouse dies.

Non-assessable spouse In a tax year where a non-assessable spouse dies, the assessable spouse:

is taxable on his/her own total income for the full year plus the total income of his/her spouse to the date of death
is entitled to the full amount of the married tax credit and the PAYE credit (2 PAYE credits if both have enough income taxable under the PAYE system)
may claim other tax credits due to both spouses in that year

Assessable spouse

The tax year in which an assessable spouse dies is split into 2 parts.

For the period 1 January to the date of death, the assessable spouse:

is taxable on his/her own total income and the total income of his/her spouse for this period
is entitled to the full amount of the married tax credit and the PAYE credit (2 PAYE credits if both have sufficient income taxable under the PAYE system)
may claim a proportion of other credits up to date of death
has the tax rate bands that apply to a married couple

From the date of death to the end of the tax year, the non-assessable spouse:

is assessable on their own income for this period
is entitled to the widowed person’s tax credit for the year of bereavement and also the PAYE credit (if taxed on PAYE)
may claim tax credits for the period following the death
has the tax rate bands that apply to a single or widowed person

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Tax after bereavement - in the year of the death

is taxable on his/her own total income and the total income of his/her spouse for this period

is entitled to the full amount of the married tax credit and the PAYE credit (2 PAYE credits if both have sufficient income taxable under the PAYE system)

may claim a proportion of other credits up to date of death

has the tax rate bands that apply to a married couple

From the date of death to the end of the tax year, the non-assessable spouse:

is assessable on their own income for this period

is entitled to the widowed person’s tax credit for the year of bereavement and also the PAYE credit (if taxed on PAYE)

may claim tax credits for the period following the death

has the tax rate bands that apply to a single or widowed person

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