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Where Taxpayers and Advisers Meet

income tax paid abroad rather than uk - person deceased

Mr Werted
Posts: 1
Joined: Mon Oct 01, 2018 3:50 pm

income tax paid abroad rather than uk - person deceased

Postby Mr Werted » Mon Oct 01, 2018 3:57 pm


A relative of mine is now deceased.
I received an inheritance from this person.

It appears that this person may have been paying income tax abroad rather than in the UK for a number of years.
We have proof of all tax paid abroad. This more to do with laziness in checking the relevant legislation with regards to residence than out and out tax evasion.

Said person was foreign domiciled foreign born and foreign citizen but lived in the Uk for 10+ years so it may be that they have acquired UK domicile.
His pension was paid and tax abroad. The savings he had were based abroad too.

My question could the estate or beneficiaries be sued by HMRC for the lost income tax?


Posts: 1043
Joined: Fri May 16, 2014 3:47 pm

Re: income tax paid abroad rather than uk - person deceased

Postby AGoodman » Wed Oct 10, 2018 4:31 pm

The executors/administrators - definitely.

Beneficiaries - not sure but if they had knowledge and the executors are pursued, they will then come after the beneficiaries to recover distributions.

Bear in mind that there is a system of tax credits so any foreign tax may be credited against any UK liability and the UK liability could be minimal. Also, penalties can't generally be levied against executors for the mistakes of the deceased but they could be getting themselves into other problems if there are liabilities and they do not come clean.

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