Taxes Consolidation Act 1997 section 1047

Liability of parents, guardians, executors and administrators

Section 1047 deals with the liability of parents, guardians, executors and administrators for income tax obligations.

• The executor or administrator of a deceased individual is liable for the deceased's income tax, interest on late payment and any penalties.
• All such sums are a debt on the estate of the deceased individual.
• The executor or administrator may deduct these payments from the assets and effects of the estate.
• Where an infant is chargeable to income tax, the parent or guardian is liable for the tax in default of payment by the infant and may claim credit for all sums so paid.