Revenue letters for Tax be paid (amended assessment) for years 2015 - 2017 for parent who died in 2021

Hi,

I just received 3 different letters (tax bills) at my parent's place from Revenue.

In short:
-Revenue is quoting section 959U of the Taxes Consolidation Act 1997 for years 2015 - 2017 leading to amended assessment to Income Tax for those years.
-My parent died in 2021.
-Probate was completed and the estate divided up.
-I contacted my Solicitor who confirmed that Revenue was contacted / notified at the start of Probate to settle any outstanding debt to Revenue.

The problem:
-I tried to reset my parent's myaccount access to see if I could pay it online though the website gave an error saying that their PPS No is "inactive". Hence I can't pay it online via e.g. credit card etc.
-I don't want to write down my bank account details on the Single Debit Authority form. I'm not comfortable providing my bank account details to any one / organisation unless absolutely necessary. Besides which it has my parent's name on it which means a bank might not process it as it doesn't match my account name?

Can Revenue really send more tax bills after Probate was finished?


Anyone have any thoughts on this before I speak to Revenue to figure out how to sort this out?

Sort what out - you have not given any details that would help to understand what it is that Revenue are investigating

MysticX said:

-I tried to reset my parent's myaccount access to see if I could pay it online though the website gave an error saying that their PPS No is "inactive". Hence I can't pay it online via e.g. credit card etc.

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You won't be able to use your deceased parents' Revenue myAccounts at this stage.

MysticX said:

Can Revenue really send more tax bills after Probate was finished?

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Yes.

MysticX said:

Anyone have any thoughts on this before I speak to Revenue to figure out how to sort this out?

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As @jpd says - figure/sort out what exactly?

jpd said:

Sort what out - you have not given any details that would help to understand what it is that Revenue are investigating

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They're not investigating anything so much as I can tell.
They're merely stating section 959U of the Taxes Consolidation Act 1997 is leading to an amended tax liability for the tax returns they filed for those years leading to a balance to be paid.

ClubMan said:

You won't be able to use your deceased parents' Revenue myAccounts at this stage.

Yes.

As @jpd says - figure/sort out what exactly?

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Since I can't pay it online with the PPS No inactive, a method other than me posting my own bank details to settle any outstanding tax liability from the amended assessment for the referenced years.

MysticX said:

Since I can't pay it online with the PPS No inactive, a method other than me posting my own bank details to settle any outstanding tax liability from the amended assessment for the referenced years.

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So just contact them next week and see how you can pay the bill(s). Hardly rocket science?

ClubMan said:

So just contact them next week and see how you can pay the bill(s).

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They actually explicitly listed the accepted methods of payments with the amendment as been online, direct debit or single debit authority.
Which implies at least on paper that they're not accepting other methods e.g. bank draft.

ClubMan said:

Hardly rocket science?

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It's a forum I thought it valid to perhaps see how others in a similar situation found how flexible Revenue was (hardly rocket science right?) e.g. maybe off paper Revenue would be happy to engage in other methods like a bank draft.

But you're absolutely right.

The correct approch is that I contact Revenue directly to take care of it and if anyone on a tax forum asks about something similar I'll just tell them to contact Revenue directly and that it's not rocket science.

I'm curious about this - in a case like this where the estate went through probate and has been divided up (i.e. gone, there's no assets left right?) who would Revenue expect to pay any back taxes and on what basis? The beneficiaries/relatives/executors?

Would they not write it off?
It seems mercenary.
This is an example where is better off being a NINJA.
No income, no job or assets.

Also wonder what would happen if you never got the letters, say your parents house had been sold and they were either returned or binned?

MysticX said:

The problem:
-I tried to reset my parent's myaccount access to see if I could pay it online though the website gave an error saying that their PPS No is "inactive". Hence I can't pay it online via e.g. credit card etc.
-I don't want to write down my bank account details on the Single Debit Authority form. I'm not comfortable providing my bank account details to any one / organisation unless absolutely necessary. Besides which it has my parent's name on it which means a bank might not process it as it doesn't match my account name?

Can Revenue really send more tax bills after Probate was finished?

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Why is this arising?

Was the estate not registered for tax purposes?

abc_xyz said:

I'm curious about this - in a case like this where the estate went through probate and has been divided up (i.e. gone, there's no assets left right?) who would Revenue expect to pay any back taxes and on what basis? The beneficiaries/relatives/executors?

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The administrators or executors of the estate are assessable and chargeable to tax i.e. they are accountable to Revenue for the tax, under section 1048 TCA 1997. This obligation applies regardless of whether they have distributed the estate or not.

The liability itself is a debt of the estate, so I imagine the executors might have some recourse to the beneficiaries, for amounts distributed that were not in fact distributable, but that's more of a legal matter and I don't want to be an ultracrepidarian (my current word of the week, thanks to another poster on here ).

torblednam said:

The administrators or executors of the estate are assessable and chargeable to tax i.e. they are accountable to Revenue for the tax, under section 1048 TCA 1997. This obligation applies regardless of whether they have distributed the estate or not.

The liability itself is a debt of the estate, so I imagine the executors might have some recourse to the beneficiaries, for amounts distributed that were not in fact distributable, but that's more of a legal matter and I don't want to be an ultracrepidarian (my current word of the week, thanks to another poster on here ).

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Omg as a language lover and somebody who checks the Merriam-Webster word of the day every day I’m totally fangirling over ultracrepidarian, sorry to be off topic felt compelled to acknowledge the beauty of the word!