AP4361 - Deceased Persons: Tax unassessed: no Probate or Letters of Administration

Enforceable assessments cannot be made nor can tax returns be served if there are no personal representatives. You should telephone DMB Process Shipley(01274 539444) for advice - when

• neither Probate nor Letters of Administration (Confirmation in Scotland) are taken out within one year after the taxpayer's death

and either

• the total tax due from the estate is likely to be £1,000 or more

or

• the tax due is less than £1,000 but you have reason to believe that this situation has been created to avoid paying any tax due.

It is possible in cases where substantial tax is at stake or tax avoidance is suspected, and we are aware of assets from which recovery could be made, that we can instigate the appointment of a Personal Representative to administer the estate.