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I got asked by HMRC to do a return for my Mum. I phoned them as I had no idea what her income had been. They were very helpful and gave me the figures from her previous return and said just to put those on the new return and tick the estimate box.

You don't need it from a legal perspective but some organisations such as banks require it for you to be able to act on behalf of the person that has passed away. Sorry to hear about your loss - I'm still going through the pain of tax returns, probate etc after both my parents died last year so...