Taxes Consolidation Act 1997 section 1077D

Proceedings against executor, administrator or estate

Section 1077D deals with the recovery of agreed tax penalties from the estate of a deceased person.

• Where a penalty was agreed in writing, confirmed by a Revenue opinion, accepted as part of a settlement, or determined by a court before the individual's death, that penalty remains due and payable.
• Revenue may continue or institute proceedings for recovery of the penalty against the deceased's executor, administrator or estate.
• Any penalty awarded in such proceedings is treated as a debt payable out of the deceased's estate.
• Proceedings may not be instituted against the executor or administrator outside the time limits for making assessments on deceased persons under section 1048.