HMRC fine for someone passed away

[timbermat]

First of all apologies if this is the wrong forum to post this but it seemed the best fit.

We lost my father in law in February 2021. A few months later, we received a fine for late submission of self assessment (he was a farmer). Unfortunately, it was his accountant that failed to submit the assessment.

The accountant now ignores any attempts we have at contacting him, and he is still in possession of all my father in laws paperwork. As a result, we can't even approach another accountant to sort out this situation.

Any advice would be greatly appreciated.

[bd6759]

You should engage a new accountant. That accountant can exert authority though the old accountants professional body. Or complain direct to the professional body yourself.

HMRC *may* be sympathetic to a late appeal and a reasonable excuse for the lateness. I say *may* because it all depends on the whoever deals with it.

[Paul Steward Tax Consultant]

Whoever is the responsible person in this situation should take specialist professional advice and expect to make a payment on account of say £500 before the case is even discussed with the adviser. It is about two years and four months since your father-in-law died. However, advice really should have been taken by the end of May 2021.

Reliance on a third party per se is not a reasonable excuse for failing to file a Tax Return on time. The accountant might have not been paid an outstanding debt and could be exercising a specific lien over the records in his possession. It is important to take action urgently about this situation.