SAM120030 - Returns: return issue: deceased cases: re-issue of return
Where a taxpayer dies before filing a return, the S93 or S93A penalty position has to be considered. Service of the return or Notice to file is an issue in this respect.
Detailed advice on penalties is available in section ‘Penalties’ (SAM61000 onwards).
Taxpayer dies before the filing date
Where a taxpayer who has been served with a notice to deliver a return fails to comply with that notice and dies before thefiling date, then any penalties subsequently imposed either on the taxpayer or on his / her personal representatives under Sections 93 or 93A TMA 1970 will need to be discharged. This is because we cannot show that the person on whom the notice was served has incurred any penalty because he / she had died before it became due.
When notified of the death you would update the SA record with the appropriate details, and cancel any penalty imposed. You must also
- Issue a new return to the personal representative(s)
- Record the date of issue of that new return on the SA record
That return form will have a filing date based on the date it was actually served on the personal representatives, and any late filing penalties will be based on that new date of service. This may be
- 31 October following the end of the return year if a paper return is filed, or 31 January following the end of the return year if the return is filed online
Or
- 3 months 7 days after the date of issue
Taxpayer dies shortly after the filing date
Where the taxpayer dies shortly after the filing date then any late filing penalties imposed will have been validly charged, but an appeal from the personal representatives should normally be accepted and the penalty cancelled.
You should
- Issue a new return to the personal representative(s)
- Record the date of issue of that new return on the SA record
Again, any late filing penalties are then based on the date of service of that new return.
