Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Enquiry Manual

Penalties: Time Limits: Deceased Persons

TMA70/S100A(1)

TMA70/S103(2)

S100A(1), which enabled us to impose penalties on the personal representatives of deceased taxpayers, was repealed in Finance Act 2007. See EM1395.

S103(2), which set time limits for determining penalties under Section 100A(1), was also repealed in Finance Act 2007.