§ Mrs. WiseTo ask the Chancellor of the Exchequer what is the procedure for informing the next of kin about the tax position of the person who has died and when this procedure started.
§ Mr. MaudeThere is no procedure for informing the next of kin about the tax position of a deceased person. This is because an individual's tax affairs are confidential. So when a person dies, the Inland Revenue discloses details of the deceased person's tax affairs only to his or her duly constituted legal personal representatives or persons authorised to act on their behalf. Next of kin very often become the legal personal representatives, but this is not always the case.