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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: return issue: deceased cases: re-issue of return

Where a taxpayer dies before filing a return, the S93 or S93A penalty position has to be considered. Service of the return or Notice to file is an issue in this respect.

Detailed advice on penalties is available in section ‘Penalties’ (SAM61000 onwards).

Taxpayer dies before the filing date

Where a taxpayer who has been served with a notice to deliver a return fails to comply with that notice and dies before thefiling date, then any penalties subsequently imposed either on the taxpayer or on his / her personal representatives under Sections 93 or 93A TMA 1970 will need to be discharged. This is because we cannot show that the person on whom the notice was served has incurred any penalty because he / she had died before it became due.

When notified of the death you would update the SA record with the appropriate details, and cancel any penalty imposed. You must refer to the subject ‘Deceased cases’ at SAM90010 to decide if a tax return needs to be issued. If so,

  • Issue a new return to the named personal representative(s). Note: The return must be addressed to a named person to be considered correctly served
  • Record the date of issue of that new return on the SA record

That return form will have a filing date based on the date it was actually served on the named personal representatives, and any late filing penalties will be based on that new date of service. This may be

  • 31 October following the end of the return year if a paper return is filed, or 31 January following the end of the return year if the return is filed online

Or

  • 3 months 7 days after the date of issue

Taxpayer dies shortly after the filing date

Where the taxpayer dies shortly after the filing date then any late filing penalties imposed will have been validly charged, but an appeal from the named personal representatives should normally be accepted and the penalty cancelled.

You should

  • Issue a new return to the named personal representative(s) as a ‘Late Issue/Reissue’ return. This will give the named personal representative 3 months and 7 days to file the return. Note: The return must be addressed to a named person to be considered correctly served
  • Record the date of issue of that new return on the SA record using function RECORD DATE OF CLERICAL ISSUE

Again, any late filing penalties are then based on the date of service of that new return.

Where the taxpayer was a nominated partner and the partnership return was not submitted before the date of death, for guidance on action to take see subject ‘Duplicate return issue’ at SAM120040.