IHTM28190 - Investigating liabilities: local authority payments
Any deductions claimed for unpaid rates or council tax is likely to be small and you can usually accept the taxpayer’s figures. If a larger deduction is claimed you may to check that the sum claimed
- does not include instalments due for payment after the date of death, and
- has in fact been paid out of the estate.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
If required you can find further information about the basis of charge under