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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: consider the defaulter: deceased customers: recovery action

Payment not made

For NIC Class 2, BF ‘Pot Rem’ awaiting a harmonised remissions policy.

For all other debts, consider proceedings against the personal representatives.

Personal representatives’ liability

The personal representatives are liable in either a:

  • representative capacity (to the extent of estate assets) for debt relating to income received before death. For example, tax and NIC (not Class 2) are payable under S74(1) TMA 1970 and enforceable under S74(2) TMA 1970 and Child Benefit under S26(1) Ministry of Social Security Act 1966
  • personal capacity for debt relating to income received by the estate during the administration period.

Note: They are not liable for the deceased’s unpaid class 2 NIC contributions but may make a voluntary payment towards the debt.