Readers’ forum: Estate return

HMRC’s Self Assessment: The Legal Framework at paragraph SALF806 suggests that the provision permitting the department to issue a tax return or a notice to file to personal representatives for the period of administration is TMA 1970 s 8A. However s 8A applies to “relevant trustees”. This phrase is construed in TMA 1970 s 7(9). There is no mention of personal representatives in s 7(9).

In the Trusts Settlements and Estates Manual at TSEM6079 HMRC acknowledges that executors are not trustees and in TSEM6127 it says that an administrator is not the same as a trustee. Further TMA 1970 s 30AA maintains the distinction between personal representatives and trustees.

My question is whether HMRC has the power to issue returns to personal representatives. I ask because the executor of a deceased client has received penalty notices for not filing the estate return for 2014 and it might...