Personal Representatives Should Notify HMRC of Date of Death
A sombre one for today, but any tip to avoid penalties is well worth stating.
HMRC admin is not always great.
Upon death, a self assessment tax return should be re-issued in the name of the personal representative.
If the Revenue do not get this bit right, they can’t impose the penalty regime. But only if they were told of the date of death.
So, always worth letting them know and waiting for them to do nothing to get yourself out of that penal regime.