IHTM28190 - Liabilities: investigating liabilities: local authority payments
Any deductions claimed for unpaid rates or council tax is likely to be small and you can usually accept the taxpayer’s figures. If a larger deduction is claimed you may to check that the sum claimed
- does not include instalments due for payment after the date of death, and
- has in fact been paid out of the estate.
If required you can find further information about the basis of charge under