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Post Info TOPIC: Reasonable excuse for late filing
Lyndsey


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Reasonable excuse for late filing
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Hi Stupid question but should there be a late filing charge of £100 is the party has died and is currently going through probate? HMRC is aware that he has passed away but have sent the late filing penalty. As the probate is not finalised there is no one who can authorise the return. Thanks Lyndsey

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Cheshire


Master Book-keeper

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Hi Lyndsey

Its the executors who will authorise the returns Or an administrator in no will was left.

A tax return should still be submitted is my understanding. Usuall SA100 from start of tax year to date of death.

Then executors should doa SA900 from date of death to end of tax year.

Then SA900 until probate has been sorted - sometimes probate can take years.

There will be some guidance on HMRC for when SA900 is not required - Ive not dug it out - worth a trawl round.

Worth a punt getting the filing charge cancelled though - especially if there was a timing issue and no administrator (for eg) had been appointed.





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 Joanne 

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Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.

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lots to learn


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Hi Lyndsey I recently got a late filing penalty overturned where the clients accountant had died with minimum effort so it's worth a letter to HMRC.

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Lyndsey


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Yes it is a timing issue. He passed away in November and the probate was applied for early January. The forms have come through yesterday to sign the oath etc. So there is no official administrator until the probate has been granted. I will get a letter sorted to see if they will cancel it. I think it will fall under the s900 limit, but will have to double check when probate is sorted. Thanks Lyndsey

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