My father died without filing any tax returns for a number of years due to ill health.
He died in 2010 and have just received a tax return for 2009/10 in July 2014.
Am I right in thinking that as the return need not have been filed before 31st January 2011, that the fact that he died before this date might be a reasonable excuse for not filing a return and so HMRC have only 4 years to raise an assessment? They had until 5th April 2014 and cannot raise one after this date.
He had not filed returns for a number of years as he had both been very ill and had not been asked to.
Can I push back on this?
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Hmm
Are you aware of any reason that might have triggered the issue of a return now. You don't state when in 2010 your dad passed away. If it was before 5th April 2010 they might be seeking a return from 6yj April 2009 to date of death. An interesting conundrum - if you call they wont talk to you as you don't have a valid authority to act as agent. Where you an executor of the Estate?If you were you could send the form (648) which you can download from HMRC website.
You might try writing with a copy of the death certificate to prove the point.
Sorry for the rambling thoughts
.
If you are execcutor of your late father's estate there should be no problem speaking to them once its set up.
There is a special department and its staffed by real people and not monkeys:
http://www.hmrc.gov.uk/trusts/prs_office.htm
Usually very helpful.
Death
If it's any help I recently appealed a late filing penalty with Companies House following the death of a Sole Director's brother. This was accepted as a valid excuse.
You were only in a position to file returns
once you had obtained probate.
HMRC then allow 30 days from Grant to submit the returns, on the basis presumably that you will have had them ready to go once Probate came through
Time Limits
Section 40(1) TMA 1970 is very clear. The time allowed for HMRC to issue an assessment upon executors cannot be longer than 4 years after the end of the year in which the death occurred.
Time Limits
HMRC can still issue assessments up until 5 April 2015 for all the tax years 2004/2005 to 2010/2011 per section 40(2) TMA 1970. Requesting you to complete a return by 5 April 2015 is insufficient for they do not have to wait for returns to issue estimated assessments. It is the duty of HMRC to issue assessments by 5 April 2015 whether they receive returns or not. After 5 April 2015 no assessments can be made for any tax year to the date of death.
if he died before 5 April 2010
then the time limit for returns and assessments expired on 5 April 2014, being 4 years after the end of the year of assessment in which he died per section 40 (2). It does not matter why the tax was not declared or paid.