I've a client for whom I'm the executor and administrator. The client is very likely to die in Tax year 2016/17. The spouse is the sole beneficiary of the will. The client has regular savings income. Both client and spouse are, currently, just below the higher rate income tax threshold How should I act to make best use of the client's 2016/17 tax allowances? I'm thinking particularly of savings income received after the death. How long, if at all, after death will the income tax liability remain that of the deceased - and how should I act to, presumably, prolong that period?