Death and taxes may be guaranteed but the last thing on the list when someone has died is income taxes, recognising this HMRC are introducing some new procedures.
For anyone previously taxed under PAYE the process will be automated using information from RTI. For those who were under self-assessment a tailored service based on written correspondence will be used.
In addition HMRC offer a bereavement guide providing interactive answers to commonly asked questions with links to Inheritance tax and probate forms, plus further guidance. See http://www.hmrc.gov.uk/tools/bereavement/index.htm