Usually yes. HMRC normally accepts the death of a partner or close relative around the deadline as a reasonable excuse where it affected your ability to file or pay at that time. There is no fixed period of grace: you must put things right without unreasonable delay once you are able to, and HMRC’s guidance treats 14 days as a guide and a delay of several months as too long.

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What does HMRC say about bereavement?

gov.uk lists the death of your partner or another close relative shortly before the tax return or payment deadline as an example of what may count as a reasonable excuse, adding that you must send the return or payment as soon as you are able to.

HMRC’s Compliance Handbook at CH160300 says the death of a partner or close relative, such that it affected the person’s ability at that time to meet their obligation, will normally be treated as a reasonable excuse. The same wording appears in the Construction Industry Scheme guidance at CISR81070. For information notices, CH26360 says HMRC will normally accept the death of a close relative or domestic partner around the time the person should have complied.

The legal basis is the same as for any excuse: paragraph 23 of Schedule 55 to the Finance Act 2009 for late returns and paragraph 16 of Schedule 56 for late payments. Neither defines reasonable excuse, so each case turns on its facts. For the general framework see what counts as a reasonable excuse.

Whose death counts?

HMRC’s guidance refers to a partner, a domestic partner or a close relative. It does not give a closed list. Older HMRC guidance on compassionate grounds, at VCP10766 and in the excise manual at ECP8240, tells officers to establish how closely involved the person was with the deceased and to reach a balanced judgement. CISR81110 says the outcome in a bereavement case could differ depending on the closeness of the relative and all the other circumstances.

The death of someone you rely on can also count. CH160700 lists bereavement of the agent, or of the agent’s close family member or partner, as a situation where reliance on another person may give a reasonable excuse. For Stamp Duty on documents, STSM153070 accepts the death of the solicitor dealing with the transaction.

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How close to the deadline must the death be?

The excuse must exist at the time of the failure. CH160100 says it must exist on or before the date of the obligation; an excuse that arises afterwards cannot excuse that failure. In Harrison v HMRC [2022] UKUT 216 (TCC), the Upper Tribunal agreed that a reasonable excuse must be made out by reference to circumstances existing at the filing date, with later events relevant only to whether the failure was then remedied without unreasonable delay.

gov.uk says “shortly before” the deadline. HMRC’s Inheritance Tax Manual at IHTM36065 adds a condition for late accounts: the death should be accepted as long as the necessary steps had already been taken to have the account ready on time. A death long before the deadline is less likely to excuse a failure on its own, because there was time to make other arrangements.

A bereavement after the deadline still has value. SAM10090 explains that if something later prevents filing, penalties arising while that later excuse lasts can be reduced to nil if the return is then filed promptly. Its example is a taxpayer with no excuse for missing 31 January whose wife was rushed to hospital on the day he was due to sign the return, just before the 12 month penalty date; HMRC accepts that the 12 month penalty does not arise.

How long does HMRC allow after a bereavement?

There is no statutory definition of unreasonable delay. CH160100 says it must be given its ordinary meaning and judged on the person’s abilities and circumstances. SAM10090 gives 14 days as a guide for Self Assessment, while stressing each case turns on its facts.

CISR81110 gives two contrasting examples. Kate could not pay on time because of a death in the family and paid two weeks after the funeral; HMRC judged that delay reasonable. Lisa had the same excuse but had still not paid several months after the bereavement; HMRC judged that unreasonable, so she lost the protection of the excuse.

Harrison shows how a tribunal views a long gap. Mr Harrison’s mother was diagnosed with cancer in June 2016 and died in January 2017, among several other serious events. His 2014 to 2015 return, due on 31 January 2016, was not filed until 13 September 2018. The tribunal accepted he faced real difficulties, but found he was capable of running his business for most of that time and could have filed sooner. A 12 month tax geared penalty of £42,066.09 was upheld.

What if the person who died was the taxpayer?

Different rules apply. SAM61270 says that where a customer who has been sent a notice to file dies before the filing date, HMRC should cancel any late filing penalty, because the person could not have incurred it. A new return is issued to the personal representatives, due by the later of 31 October after the tax year and 3 months and 7 days from issue. If the customer dies shortly after the filing date, the penalties are correctly charged but HMRC should normally accept an appeal from the personal representatives and cancel them.

For partnerships, SAM10090 says the personal representatives of a nominated partner who dies before filing the partnership return are not responsible for that return, because they do not become partners. See penalties for a deceased person’s errors and what happens when a sole trader dies.

Does a bereavement excuse a company or employer?

Less readily. HMRC’s Senior Accounting Officer guidance at SAOG20300 accepts a bereavement towards the end of the filing period for a certificate the officer personally gives, but says it is less likely to excuse a company’s failure to notify, because someone else in the company should normally be able to take responsibility. The same reasoning applies to most business obligations: the question is whether the death prevented the business, not just one person, from complying.

For PAYE, HMRC’s PAYE Manual at PAYE44070 accepts that serious illness or the death of a close relative or partner may mean an employer has to delay online filing.

What evidence should you provide?

CH160900 says you must explain not only what happened but how it affected your ability to comply, and the onus is on you to provide evidence. Useful material includes the date of death, the date of the funeral, your role in arranging it or in administering the estate, and a timeline from the deadline to the date you filed or paid. ECP8240 tells officers to ask whether the event was unforeseen and, if not, what contingency plans had been made, so explain those too. If HMRC still refuses, it must consider special reduction.

What does this look like in practice?

Illustration only. Grace’s father dies on 20 January after a short illness and she is his executor. Her return is ready but she has not submitted it. She files on 18 February, two weeks after the funeral, and appeals the £100 penalty with the dates. That fits HMRC’s examples and should succeed.

Harry’s brother dies in March, two months after the deadline Harry had already missed. The death cannot excuse the original failure, but if Harry was about to file and was prevented, it may stop later penalties that arise while he is affected, provided he files promptly afterwards.

What mistakes weaken an appeal?

  • Stating the bereavement without explaining how it stopped you filing or paying.
  • Letting months pass after the funeral, as in Lisa’s and Mr Harrison’s cases.
  • Relying on a death long before the deadline without explaining why other arrangements were not possible.
  • Assuming a business is excused because one person was bereaved.
  • Forgetting that interest still runs; a reasonable excuse removes penalties, not interest. See reasonable excuse for a late tax return.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.