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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Human Rights Act: Article 6: Deceased Taxpayers

Where a taxpayer has died, you must not impose a penalty on the personal representatives of the deceased taxpayer for offences committed by the deceased before the date of death.

TMA70/S100A(1) allowed us to do this until it was repealed in Finance Act 2007 because it was not compatible with the Human Rights Act (HRA).

Where an error or failure offence has occurred after the date of death in respect of the deceased’s estate and this offence is attributable to the personal representatives, you should seek to impose a penalty on the personal representatives in accordance with the guidance at EM4501.