Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 56

Liability of personal representatives for penalties

Section 56 inserts a new provision into the Tax Collection and Management (Wales) Act 2016, establishing that when a person who was liable to a tax penalty dies, their personal representatives can be held responsible for that penalty.

• If a person who owed a tax penalty dies before it has been assessed, the penalty can still be pursued.
• The penalty is assessed on the deceased person's personal representatives (typically executors or administrators of the estate).
• Any penalty assessed in this way must be paid from the deceased person's estate, not from the personal representatives' own funds.
• This ensures that death does not extinguish outstanding penalty liabilities owed to the Welsh Revenue Authority.