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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If required you can find further information about the basis of charge under

  • General Rates Act 1967 (Rates) (IHTM28191) or in Northern Ireland, the Rates (NI) Order 1977.
  • Local Government Finance Act 1992 (Council tax) (IHTM28192).