Fine for poor record keeping for the deceased

[Samson22]

I was reading a article about Record keeping from December 2014(Link below). I noted the 'up to £3,000' fine can apply for each year. Given income tax liabilities of the deceased can go back only 6 years for the deceased, would the £3,000 fine not apply for the deceased? I would think so as the gov uk website states nothing about the £3,000 fine for deceased tax payers. Certainly not beyond 6 years I would think? The alternative is what possible 20x £3000 which could be more more than someone not paying for sake of argument quite the right for decades paying less. Moreover what would happen if the 'living' had poor record keeping the last 6 years? I assume they would carry on levying the £3,000 for up to 20 years ago? Personally I find it beyond ridiculous that if your alive they can go back 20 years but only 6 for deceased for income tax. Quite frankly I am surprised they have not equalised the treatment and really should. If someone could answer my musings, I would be grateful.












https://www.taxinsider.co.uk/hmrc-enquiries-just-for-the-record-s-ta

[bd6759]

The requirement is that records must be kept for 6 years. There is no question of a failure to keep records penalty going back 20 years.

As for the general time limits for assessing g, I agree there is an anomaly.

[Samson22]

Thanks for the response. My musing and it is only that. But there is also in the hm kit assumption of continualty so if say records the last 6 years were inaccurate surely they could then charge £3,000 for prior years? Certainly for the living anyway but maybe for the deceased as well? Or would it just go onto pure income tax liabilities/understating beyond 6 years?

Personally I think unlike the deceased income tax regarding it being 6 years the poor record keeping can be overbearing given technically just 1 small receit of say £1 missing could render it poor record keeping and be a £3000 if they wanted to (whether they would another matter)