IHTM28190 | Liabilities: investigating liabilities: local authority payments

Any deductions claimed for unpaid rates or council tax is likely to be small and you can usually accept the taxpayer’s figures. If a larger deduction is claimed you may to check that the sum claimed

• does not include instalments due for payment after the date of death, and

• has in fact been paid out of the estate.

If required you can find further information about the basis of charge under

• General Rates Act 1967 (Rates) (IHTM28191) or in Northern Ireland, the Rates (NI) Order 1977.

• Local Government Finance Act 1992 (Council tax) (IHTM28192).