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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.3 Assessments /Time limits for assessment / A4.329 Extended time limit for assessment—deceased persons
Commentary

A4.329 Extended time limit for assessment—deceased persons

Administration and compliance

Where tax is charged on the executors or administrators of a deceased person in respect of income or chargeable gains arising before the date of death, the assessment must be made within four years

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