Commentary

A4.329 Extended time limit—deceased persons

Administration and compliance

A4.329 Extended time limit—deceased persons

A4.329 Extended time limit—deceased persons

Where tax is charged on the executors or administrators of a deceased person in respect of income or chargeable gains arising before the date of death, the assessment must be made within four years of the end of the year of assessment in which the death occurred whether or not there has been default by the deceased taxpayer1.

In a case involving a loss of tax brought about carelessly or deliberately by the deceased (or another person acting on that person's behalf before that person's death), an assessment can be made on the personal representatives for

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