Income and Corporation Taxes Act 1988

286 Right of husband to disclaim liability for tax on deceased wife’s income

(1) Where a woman dies who at any time before her death was a married woman living with her husband, he or, if he is dead, his executors or administrators, may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, serve on her executors or administrators and on the inspector a notice declaring that, to the extent permitted by this section, he disclaims or they disclaim responsibility for unpaid income tax in respect of all income of hers for any year of assessment or part of a year of assessment during which he was her husband and she was living with him.

(2) A notice under subsection (1) above shall not be deemed to be validly served on the inspector unless it specifies the names and addresses of the woman’s executors or administrators.

(3) Where a notice under subsection (1) above has been duly served on a woman’s executors or administrators and on the inspector—

(a) it shall be the duty of the Board to exercise such powers as they may then or thereafter be entitled to exercise under section 285 in connection with any assessment made on or before the date when the service of the notice is completed, being an assessment in respect of any of the income to which the notice relates; and

(b) the assessments (if any) which may be made after that date shall in all respects, and in particular as respects the persons assessable and the tax payable, be the assessments which would have fallen to be made if—

(i) an application for separate assessment under section 283(1) had been in force in respect of the year of assessment in question; and

(ii) all assessments previously made had been made accordingly.

(4) In the application of this section to Scotland, the reference to the date of the grant of probate or letters of administration shall be construed as a reference to the date of confirmation.