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Revenue eBrief No. 15/2008

Penalties involving deceased taxpayers and personal representatives

Revenue wish to clarify that the provisions of section 1060 of the Taxes Consolidation Act 1997 will from today be applied as follows:

1. Penalties agreed (or awarded in proceedings) prior to the deceased's death

Where a settlement that includes a penalty element has been agreed between Revenue and a deceased taxpayer prior to his/her death (or where a penalty has been awarded in proceedings finalised prior to the taxpayer's death), and that penalty remains unpaid or not fully paid as at the date of death, Revenue will continue to proceed against the personal representatives of the deceased for the recovery of that unpaid penalty. There is no change to existing Revenue practice in these particular circumstances.

2. Agreements (or proceedings) not finalised at the date of death

However, where the taxpayer dies before a settlement has been agreed with Revenue, Revenue will not seek recovery of any penalty element from the deceased's personal representatives (and will discontinue proceedings for recovery of such penalty if they have been initiated).

3. Publication under section 1086 of the Taxes Consolidation Act 1997

Cases falling under 1 above will continue to be published where the publication criteria in Section 1086 TCA 1997 are met. Cases falling under 2 above will not be published under section 1086 – because there is no tax-geared penalty as part of an agreed settlement and no court-imposed penalty.

4. Cases currently open

Where a case is ongoing and has not been finalised at the date of this e-Brief, Revenue will follow the procedures set out in this e-Brief in any such case. Settled cases will not be reopened.