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 for making assessments stated in subsections (2) and (2A) of 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 an applicant (as described in Regulation 2 of the Capital Acquisitions Tax (Electronic Probate) Regulations 2020) is required to rectify a material error or omission in information delivered to the Revenue Commissioners, in accordance with Regulation 3(3) of those Regulations, such assessment may be made at any time before the end of the 2 years following the year of assessment in which the material error or omission is rectified.

Relevant Date: Finance Act 2025