1077D Proceedings against executor, administrator or estate

Summary

This section concerns cases where a penalty has been agreed but the individual dies before the penalty has been paid.

Details

(1)(a) to (d) Before an individual dies, if he or she, or someone on his or her behalf-

• had agreed in writing with a Revenue officer that the person was liable to a penalty under the Tax Acts,
• Revenue had agreed to take a specified sum from the individual in settlement of his liabilities, including liability to a penalty, as provided for in section 1086(2)(c) and (2)(d) (publication of names of tax defaulters), or
• a relevant court had determined that the individual was liable to a penalty,

any proceedings for recovery of the penalty which could have been brought before that individual’s death may be brought against his or her executor or administrator, and shall be payable as a debt from the deceased’s estate.

(2) However, such proceedings may not be brought outside the time limits stated in section 1048(2) (no assessment can be made later than 3 years after the end of the year of assessment in which the deceased person died where the grant of probate or letters of administration were made in that year).

In any other case, no assessment can be made later than 2 years after the end of the year of assessment in which such grant was made. However, where the executor or administrator delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or is liable to deliver such an additional affidavit, has been so notified by the Revenue Commissioners to do so and did not deliver the additional affidavit in the year of assessment in which the deceased person died, such assessment may be made at any time before the end of the 2 years after the end of the year of assessment in which the additional affidavit was or is delivered).

Relevant Date: Finance Act 2019