Taxes Consolidation Act 1997 section 1048

Assessment of executors and administrators

Section 1048 provides that the personal representatives of a deceased person may be assessed to income tax on the deceased's pre-death income, and sets out the time limits within which such assessments must be made.

• When a person dies, Revenue may assess the executor or administrator on any income tax due on profits or gains arising before death, and that tax is a debt payable from the estate.
• If probate or letters of administration are granted in the same tax year as the death, assessments must be made within three years after the end of that year; if the grant is made in a later year, the limit is two years after the end of the year of the grant.
• Where a material error or omission in information submitted under the eProbate regulations is corrected, Revenue may assess at any time up to two years after the end of the year in which the correction is made.
• An inspector may require the personal representatives to deliver a signed written statement of the deceased's pre-death profits or gains, and the normal Income Tax Acts filing rules apply to that statement.