Chapter DMBM585300
| Published date | 29 April 2016 |
| Record Number | DMBM585300 |
If a taxpayer dies before a charge becomes due and the executors or administrators cannot pay the duty before they obtain probate or letters of administration, then Schedule 53, part 2, section 12 of the Finance Act 2009 or Extra Statutory Concession A17 applies and the relevant due date is the later of either:
- the normal due date
- 30 days from the grant of probate/Letters of Administration/confirmation.
The TO should therefore:
- review each case to determine if the due date falls between the...
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