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individual dies tax returns outstanding

individual dies tax returns outstanding

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If individual dies and the executors ascertain that the deceased had not filed SATR's for last few years - how many years back should the excutors go / be obliged to go?

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By SXGuy
26th Feb 2020 12:04

As far back as they can/are able to.

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RLI
By lionofludesch
26th Feb 2020 13:45

"Last few" is very imprecise.

It's nice to deal with numbers.

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By Montrose
26th Feb 2020 15:39

Have a look at TMA s.40(2)
(2)........, for the purpose of making good to the Crown any loss of tax attributable to the fraud, wilful default or neglect of a person who has died, an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time before the end of the third year next following the year of assessment in which he died.

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By Montrose
26th Feb 2020 15:39

Have a look at TMA s.40(2)
(2)........, for the purpose of making good to the Crown any loss of tax attributable to the fraud, wilful default or neglect of a person who has died, an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time before the end of the third year next following the year of assessment in which he died.

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By nick farrow
27th Feb 2020 10:48

Many thanks Lion & Montrose for these very useful replies - the deceased who had effectively become incapacitated failed to file 16/17 onwards and died in 19/20

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Replying to nick farrow:
RLI
By lionofludesch
27th Feb 2020 10:55

nick farrow wrote:

Many thanks Lion & Montrose for these very useful replies - the deceased who had effectively become incapacitated failed to file 16/17 onwards and died in 19/20

I think the executors need to file them all. If the taxpayer was incapacitated, I'd use that as reasonable excuse and I'd expect it to be accepted, particularly if the incapacity coincided with the onset of defaults.

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