SolvedCH143360 | Interest: Late payment interest: Special provisions: Special provisions for start dates: Person dies
From HM Revenue & Customs · Compliance Handbook
You must check whether, and from which date, the FA 2009 interest rules apply to the tax or duty you are dealing with. See CH140160 for full details.
A special provision amends the late payment interest start date from the general rule, see CH141120, where a person dies before a charge becomes due and that person’s executors or administrators cannot pay the duty because they do not have access to the deceased’s funds.
To access the deceased’s funds the executors or administrators need to obtain probate or letters of administration, or (in Scotland) they need to obtain confirmation.
The late payment interest start date is the later of
the normal late payment interest start date, see CH141120, and
the day after 30 days that start from the grant of probate or letters of administration, or (in Scotland) the grant of confirmation.
See CH143380 for an example.