Chapter CH143360
| Published date | 11 March 2016 |
| Record Number | CH143360 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
You must check whether, and from which date, the FA 2009 interest rules apply to the tax or duty you are dealing with. See CH140160 for full details.
A special provision amends the late payment interest start date from the general rule, see CH141120, where a person dies before a charge becomes due and that person’s executors or administrators cannot pay the duty because they do not have access to the deceased’s funds.
To access the deceased’s funds the executors or administrators need to obtain probate or letters of administration, or (in Scotland) they need to obtain...
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