Income Tax

[AMYSULLIVAN]

My father passed away in November 2010 and I was the sole beneficiary of his estate.
Every year the Inland Revenue either owed him money or he owed them.
The main problem was he received 2 occupational pensions of his own and 2 widows pensions from Mum's pension schemes and they came under 4 different tax offices. He also received his state pension.
I have suddenly had a bill come through for unpaid tax for Dad in the 2007 to 8 year for £93.87.
The Inland Revenue has sent a statement but no evidence to back it.
The amount is not bothering me but I would like to have it in writing this amount is a final settlement.
I did fill in a form R27 when the estate was wound up and I got a refund for about £300.
Am I entitled to a final settlement letter as I don't want a demand for more money later.

Amy

[ChrisHewat]

What ever you do, do not pay it without clear eveidence. I would do 2 things in the first instance - refer the IR to the R27 settlement together with your Tax refund and state as far as you are concerned any claim by them is now outwith the 5 year period. If they persist ask for a detailed statement as to how it has arisen and finally, if still bothered, seek advice from your local CA Bureau. Hope this helps - but don't give in!

[atalanta]

My father's estate has just been settled - over 2 years after his death. I did receive a letter from the IR stating that his affairs are settled - that there is a zero end-result.

[buildersmate]

Provided information requested by HMRC was provided at the time, and no attempt to mislead or conceal data, I believe there is a 4 year maximum time limit for HMRC to claim back on underpayment of tax. This falls outside this 4 year window. The relevant legislation by which HMRC are driven by this is in this technical manual here:
http://www.hmrc.gov.uk/manuals/chmanual/CH52100.htm

You could try enquiring of HMRC the basis behind their assessment now 'as it is outside the normal 4 year window for such an assessment'.