My client died 13 years ago. Out of the blue, March 2020, I received a letter from Scottish Widows saying that they have only recently learned of the death and enclosing a claim form for the investment that they hold. There had been two exectutors but the other died last year which I only discovered through one of the beneficiaries. She advised me that his wife is not in good health. In an attempt to avoid troubling the wife I tried to obtain a copy of the death certificate from National Records but to no avail. The widow has been most helpful and provided a certificate which has been registered and returned by Scottish Widows. There is around £6,500 to come from the investment. From a document that SW sent it is possble that there may be another £4,500 available. I am trying to clarify. Clearly there is Inheritance Tax of between £2,600 and £4,400 due and accruing interest. Perhaps a forlorn hope but are we beyond statutory limits for HMRC action and collection of the tax? There has been no effort to conceal the funds or to avoid the tax. Clearly it will be better to approach HMRC and seek their input. Any thought on the matter and on the approach to take please?