I understand s27 Trustee Act Notice is to allow thirds party creditors to come forward if they have a claim against an estate of the deceased. The S27 notice expired in September 2020
HMRC is considered a third party. In December 2020 HMRC has opened a backdated tax enquiry on the deceased personal tax returns. My understanding is that HMRC are a third party and the notice has expired and therefore they cannot ask for any backdated tax. Can you please confirm if my understanding is correct
Thank you
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