Hmrc And Deceased Estate

[AKMild]

Does anyone know what I, as an executor my late mother's estate, have to get from HMRC to ensure that the estate has no further tax liabilities so I can make distributions to the beneficiaries? It's been three years since she died and simply asking HMRC has proved fruitless so far.

[boxtops]

Does the HMRC website help? http://www.hmrc.gov.uk/inheritancetax/how-to-value-estate/debts.htm

[factor-fiction]

Are you referring to inheritance tax or income tax, AKMild?

[AKMild]

I've paid CGT and there was no IHT liability, so I'm pretty sure there's nothing else, but I thought I'd have to get something in writing from HMRC.

[factor-fiction]

Has a form been filled in regarding income tax and have they responded? In my experience they don't hang around for long if tax is owed

[AKMild]

Yes, I think it was form R27 and there was no income tax owing.

[factor-fiction]

Is there likely to be any other tax due then? VAT? corporation tax? If not, then it looks to me as if all tax has been paid. You could write to HMRC and say that the estate will be distributed shortly and if they think they may have a claim they should let you know within say 4 weeks.

[FredPuli43]

It could be that hmrc don't bother to send a letter when there was no IHT liability but only the deceased's income and capital gains to account for, though that doesn't seem sensible. They certainly sent one when the last payment of the IHT which they demanded on my mother's estate was cleared; the letter certified that they had no further or outstanding claim; but it didn't arrive for at least two months after payment.

I'd ring them up and ask.