You must report a death to us as soon as possible if you’re dealing with the tax affairs of someone who’s died.
When someone dies, it may affect how much Council Tax should be paid and who pays it. Although we are advised by the Registrar of Births, Deaths and Marriages about deaths in Portsmouth, we often need more information and may need to see a copy of the death certificate.
Notify us of a death by using the online form for reporting a death, or phoning 023 9268 8588 with all the answers that apply from the following:
|What we need to know
||Why we need to know
|What date did the person die? Were they moved to hospital or a residential care home before they died?
||We can often reduce the Council Tax bill from the date someone moved permanently into a care home/hospital. If a refund is due, please let us know who should receive it.
|Was Council Tax Support or housing benefit being claimed?
||This may affect how much benefit is paid. The details on the claim forms may also change.
|Is anyone living in the deceased's house?
If somebody dies and there are still two adults living in the property, the Council Tax bill will probably stay the same. If only one adult now lives there, a 25% discount is due. We may need to change the names on the bill, send out a new direct debit mandate or complete a new Council Tax support claim form. Discounts or exemptions might also be affected.
If the property is now empty, there is usually no Council Tax to pay while it is in the estate of the person that has died. Once probate is granted there is a further six months exemption, as long as the property remains in the estate of the deceased person.
If the property remains empty and unsold six months after the date of probate, full Council Tax is payable (because it is an empty property). The executors or the new owner are responsible for this charge. Tell us when the property is sold and to whom. And if the property becomes occupied tell us who is now living there.
|Was the home rented?
If the person who died rented their home, tell us when the tenancy or lease is ended, and the name and address of the landlord. You will also need to contact the landlord straightaway if you wish to end the tenancy.
|Was the deceased person a landlord or owner of an empty property?
If the person who died rented out their property, or owned an empty property, let us know so we can keep our records up-to-date. Also, please let us know when the property changes hands to the next of kin or a new owner.
| Who are the executors of the estate?
Tell us the names and contact details of the executors, and where we should send any correspondence. If the executors find it difficult to pay any outstanding charges on the deceased estate, we can usually accept a letter from the solicitor undertaking to pay any outstanding council tax when the property is sold.
Please send us a copy of the Grant of Probate or Letters of Administration because we need to know not only when probate was granted or letters of administration received, but also the names of the new owners of the property.