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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Pre-enforcement: consider the defaulter: deceased customers: concessionary dates for interest

If a taxpayer dies before a charge becomes due and the executors or administrators cannot pay the duty before they obtain probate or letters of administration, then Schedule 53, part 2, section 12 of the Finance Act 2009 or Extra Statutory Concession A17 applies and the relevant due date is the later of either:

  • the normal due date
  • 30 days from the grant of probate/Letters of Administration/confirmation.

The TO should therefore:

  • review each case to determine if the due date falls between the date of death and the date of probate/Letters of Administration/confirmation, and if it does:
  • amend the due date to the date of probate plus 30 days.

For more detailed information about interest charges see section ‘Interest’ (SAM60000 onwards).