Commentary

A4.583 Personal representatives—who is liable for penalties?

Administration and compliance

A4.583 Personal representatives—who is liable for penalties?

A4.583 Personal representatives—who is liable for penalties?

Provisions in force relating to liability of personal representatives

Personal representatives are personally liable for their own mistakes and can thus suffer penalties under the harmonised penalty regime, in accordance with general principles.

In addition, they may be held liable for certain penalties, whether personally or on behalf of the estate, for breaches of their duties under IHTA 1984, see I11.702, I11.703.

Repealed provisions relating to posthumous determination of penalties

Where a person had accrued liability to a penalty before his death but HMRC had not yet made a determination imposing the penalty, legislation1 previously

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