Tax Collection and Management (Wales) Act 2016 section 154A

Liability of personal representatives

Section 154A deals with what happens to tax penalties when the person who was liable to pay them has died, allowing those penalties to be recovered from the deceased person's estate through their personal representatives.

• If a person who was liable to a tax penalty dies, the penalty does not simply disappear.
• The Welsh Revenue Authority may assess the penalty on the deceased person's personal representatives (typically executors or administrators of the estate).
• The penalty that is assessed on the personal representatives must be paid out of the deceased person's estate.
• The personal representatives are not personally liable for the penalty — it is the estate's assets that are used to settle the amount owed.