Late filing penalties for income tax returns to date of death

We have heard recently of a couple of cases where HMRC has imposed late filing penalties for self assessment tax returns for the deceased filed after the normal 31 January deadline. The notice to file was issued to the personal representatives but due to delays in obtaining probate the returns could not be filed - It has always been common ground that personal representatives cannot act until they have obtained a grant, since they have no legal standing until that happens. The returns were submitted shortly after grant of probate.

Have other readers experienced this more aggressive approach from HMRC for returns filed late for deceased taxpayers?

  • It's very good news to hear that at last HMRC will receive tax returns signed by those who will be applying for grants of probate and letters of administration - and will process them. That seems to be the implication of these cases. I don't remember seeing any notification from HMRC that they would be doing this

  • I have received a couple of notices (despite advising HMRC of the death of the taxpayer), which I have appealed. As yet, I haven't received any response but I will keep pressing!