My wife recently passed away, and i'm in the process of working through the consequential admin. One area that has arisen is in relation to tax returns. While i've had very helpful dealings with Revenue over the years (all standard type issues/questions), they've been very unclear with their responses as to what is required, and when. I was hoping some individuals here would have a sense of what's required.
General background - my wife and I were both PAYE workers, on higher rate, jointly assessed. Typically only very modest adjustments for medical expenses etc. She passed away in Q1 2025.
1) Am i correct in assuming that i submit the 2024 tax return as normal?
2) In terms of the 2025 return, revenue seem to be saying that i should submit a (paper) Form 12 return for 2025 from 1st Jan to the Date of Death. They say a "letter of clearance" won't be issued without this (or at least until a return is made). A few questions related to this:
i) What is the "letter of clearance" required for?
ii) My wife received further payments from her employer post date of death - Should i just complete the Form 12 as requested up to date of death and ignore this income (until see next question)
iii) Presumably in early 2026, i will need to make a further 2025 tax return covering the full calendar year? (or perhaps the period from death to year-end?) (which would capture things like the additional income i mentioned).
I'm keen to just get these returns done and out of the way as soon as I can, but Revenue responses and guidance haven't been overly clear. Any suggestions/guidance welcome.
General background - my wife and I were both PAYE workers, on higher rate, jointly assessed. Typically only very modest adjustments for medical expenses etc. She passed away in Q1 2025.
1) Am i correct in assuming that i submit the 2024 tax return as normal?
2) In terms of the 2025 return, revenue seem to be saying that i should submit a (paper) Form 12 return for 2025 from 1st Jan to the Date of Death. They say a "letter of clearance" won't be issued without this (or at least until a return is made). A few questions related to this:
i) What is the "letter of clearance" required for?
ii) My wife received further payments from her employer post date of death - Should i just complete the Form 12 as requested up to date of death and ignore this income (until see next question)
iii) Presumably in early 2026, i will need to make a further 2025 tax return covering the full calendar year? (or perhaps the period from death to year-end?) (which would capture things like the additional income i mentioned).
I'm keen to just get these returns done and out of the way as soon as I can, but Revenue responses and guidance haven't been overly clear. Any suggestions/guidance welcome.
