EM1375 - Human Rights Act 1998 (HRA): Deceased Taxpayers

Where a taxpayer has died, you should no longer seek to impose a penalty on the personal representatives of the deceased taxpayer for offences committed by the deceased prior to the date of death.

TMA70/S100A(1) which previously enabled us to do this was repealed in Finance Act 2007 as it was not compatible with the Human Rights Act (HRA).

Where an error or failure offence has occurred after the date of death in respect of the deceased’s estate and this offence is attributable to the personal representatives you should seek to impose a penalty on the personal representatives in accordance with the guidance at EM4501.