I've just received a 2008/09 Assessment for a recently deceased client, and HMRC have included payments on account for 2009/10.
Are they so short of cash they're taxing the afterlife?
Replies (3)
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How recently?
You say the client is recently deceased, but how recently is recently?
As we are now well over halfway through 2009/10, if client only died in last few weeks, he/she may have a liability up to the date of death.
However, if client died before 6 April 2009 then I agree payments on account are incorrect.
Submit an in year return
As the first reply stated they are strictly due.
If you can prepare an in year return for 2009/10 before January you will be able to get the tax position agreed with HMRC and the payments will be recalculated to nil.
Failing that I would just submit an SA303 and reduce POA to nil and get the matter sorted as soon as you can.