Incompetent handling of estate by previous executor means 45% tax now due on private pension!

endaf

Ive come over from the probate forum who have been very helpful indeed but I think I need some additional advice from the experts here! 
Long story short the previous executor was incompetent and although registered the death with the employer, they did nothing else afterwards, 3 years pass (dont ask!) & after us taking over, the pension is now able to be paid out but has passed over the 2 year deadline for claiming & will be taxed at 45%.
The payment is due to his sole benefactor of his 12 year old daughter & original payment would have been about £40k before being taxed. 
Over on the probate forum theyve mentioned that although it will be taxed at 45% we should be able to claim most of that back. Is this correct? 
Can you go through how that will work exactly as in regards to tax matters I am clueless! As his daughter is a minor it'll be paid to her mother, so how will she then request for the tax rebate? 
Any and all assistance in this matter will be greatly appreciated! 

xylophone

The deceased was a member of the NHS DB pension scheme? 

He and his daughter's mother were unmarried at the time of his death?

The administrators of the scheme were advised of the death by the executor?

Was there no response?

If there was a response where is the paperwork?

Is a regular pension payment due, at least to the child?

https://www.nhsbsa.nhs.uk/pensioner-hub/bereavement/what-happens-your-pension-when-you-die

endaf

xylophone said:

The deceased was a member of the NHS DB pension scheme? 

He and his daughter's mother were unmarried at the time of his death?

The administrators of the scheme were advised of the death by the executor?

Was there no response?

If there was a response where is the paperwork?

Is a regular pension payment due, at least to the child?

https://www.nhsbsa.nhs.uk/pensioner-hub/bereavement/what-happens-your-pension-when-you-die

Hi xylophone. 
Yes an NHS worker and member of the pension scheme.
Daughter's mother & him were unmarried and not in a relationship at the time of his death.
The deceased sister was executor of the estate (against my advice to my partner) registered the death with the scheme & took no further actions to have the pension paid out to the estate (we only now know this to be true 3 years later) 
A payment is due to be paid out at approx £40k gross but taxed at the 45% rate. 

Marcon

That sounds like a death grant. Have you checked to see if a child's pension is payable?

endaf

Marcon said:

That sounds like a death grant. Have you checked to see if a child's pension is payable?

Yes a death grant from the pension pot as it were.
no, but I will be now! You would think the solicitor my partner has instructed would check into this automatically! Doesn’t tend to
be of a great value? 

Marcon

endaf said:

Marcon said:

That sounds like a death grant. Have you checked to see if a child's pension is payable?

Yes a death grant from the pension pot as it were.
no, but I will be now! You would think the solicitor my partner has instructed would check into this automatically! Doesn’t tend to
be of a great value? 

The solicitor would, quite reasonably, expect the scheme to have been in liaison with the child's mother over this. As the daughter of the deceased had been nominated to receive the lump sum death benefit (and from your posts saying she was the sole beneficiary, I deduce that was the case?), the scheme would have known she existed and the nomination form would have had the relevant contact details.