If it is necessary to seek recovery of a debt from a person in
whom property vests it is sufficient to say that as the tax due has
not been discharged by the personal representatives (
IHTM05012) or trustees they are
personally liable, to the extent of the property they have
received, for the debt due.
You should not seek to elaborate or express a view on why the
personal representatives or trustees have not discharged their
responsibilities.
If you are asked to provide this information you must say
that, without the taxpayer’s express consent, you are
precluded from discussing their personal affairs.
You can explain how the tax and interest due has been
calculated but if you are asked to provide information about the
chargeable estate as returned by the persons who delivered the
account you should first obtain the written consent of the personal
representatives or trustees.
