Can I be fined for a terminally-ill parent missing their self assessment deadline before death?

xylophone

The fine is not yours - if one is to be levied, it must be on the deceased's estate.

If you have applied for letters of administration. then ring HMRC shortly before opening time and explain the situation.

https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees

jessthecat_2

[Deleted User] said:

What did HMRC say when you phoned them?

So far I've been stuck on hold twice for longer than I was able to wait at that time.

sheramber

Call as soon as lines oopen to be at he front of the queue.

You may get an answer shortly before oficial opening time as sometimes staff start work early and will answer the calls.

sheramber

Wo is 'we' who havw applied for letters of administration?

You have not been sent the notice personally. You have been sewntit as a preresentative of the estate.  It is the representative handling the estate who  is required to submit the return and any payment due is payable by the estate.

Drknot24601

When you say 2023 tax return, do you mean the one that should have been done by Jan 2023 or the one that should have been done for 2022-2023 and filled by 31st Jan 2024, 

If it was the first I would expect the fine to be much higher, and if it was the second the fine should be much lower.

Regardless of the year, debts like this are not transferable, so you are not being fined personally, it is a fine on the estate.

In the circumstances any penalty would be waived on appeal, I suggest you do as others have said and call them, when you go through the voice menu's it will ask for the nature of your call, Say "Bereavement or Death" rather than penalty, and this should fast track you to a dedicated team that purely deal with these sort of cases.

mybestattempt

Hopefully, the OP managed to speak to HMRC last week and any penalties have been cancelled.

From what the OP said Dad was too poorly to make his 2021/22 return by 31 January 2023 and a late filing penalty was issued before he passed.