APNs and the deseased

[webberg]

Sorry to be morbid but does anyone know how HMRC would treat these three scenarios?

1. A person is on the list to receive APNs. They die before receiving the pre-APN letter. Would HMRC still issue APNs?
2. A person receives the pre-APN letter but dies before receiving the APNs. Would HMRC still issue the APNs? Could the person's family ask for them not to be issued, or ask for them to be withdrawn when they arrive?
3. A person receives APNs but dies before the 90-day due date. Would HMRC still enforce them with penalties? Would the person's estate be liable?

The answer to all the above questions is "yes".

That said, the advice above is sound and should not be ignored. It is imperative that you speak with someone quickly and get some perspective on this situation.

Firstly, unless you are well and healthy you cannot deal with the nonsense and stress of this invidious and pernicious set of laws. Your first and main responsibility is to yourself and your family and you MUST concentrate on that. Seek professional help and self help groups. Don't be afraid to discuss how you feel.

Most males have a real issue with admitting to feeling depressed or unable to cope. This is a macho image thing and is frankly stupid. Speaking personally as one who has "been there, done that", the sooner you admit there is a problem that needs solving, the quicker you can deal with it and move on.

Secondly, as has been observed, if you've not got the cash or the assets, what can HMRC actually do? Very little. You might get a few letters, perhaps a visit. You could take the initiative and go to them.

Get some help, it's never as bad as it seems.

[lilikins1]

Since an APN relates to a debt that HMRC think you owe, I can't believe that they would let a minor inconvenience like you being dead get in the way of them chasing the money.

LOL so true

[BrilloPad]

Having a letter from a shrink to send to HMRC will make things a lot better. I can't say more in public - but PM me if you want and I can send some pointers.

[zimbtar]

Just came across this - from a few weeks ago.

Worth a read - may or may not be useful.

Can Bankruptcy Repel APNs? - Contractor Weekly

The requirement for an individual to pay tax before the final liability has been decided and which may cause that person to become bankrupt without having a right of appeal does appear to be an imbalance of justice and therefore in conflict with Human Rights legislation. One for the lawyers therefore but for those contractors who receive an APN this may give them some crumbs of comfort or a straw to clutch at least.

[BrilloPad]

I do hope the OP is okay.

I have received some PMs. If anyone wants any help feel free to PM me.