Do accountants get it wrong?

[Taxisconfusing]

After a bit of high level advice on a situation if anyone has any idea!
I’m helping a grandparent with their tax return after the death of their spouse. They own properties that are rented out. There was no inheritance tax to pay since everything passed from one spouse to another once probate was received.

The death occurred in Feb 23 and probate was received in July 23, so across 2 tax years.

An accountancy firm has always done the tax returns and we trusted them to deal with the returns after the death.

I’ve noticed a number of simple anomalies/errors in the 2024 return and it got me thinking and double checking the returns from last year. There is a single return this year for the surviving grandparent, but separate ones for last year.

I can see no reference to the death or date of death in any return.

Also since probate wasn’t recieved until the 2024 tax year I would expect to see some kind of reference to this in the single return for 2024. Everything has gone under the surviving grandparent for the whole tax year.

Online I am reading about a 20% rate of tax on all estates upon death, as well as SA900 trust and estate return forms.
it might well be correct (except the calculation errors I’ve noticed!!) but im
not sure.

Would an accountant make a mistake like this?!

Ive emailed and tried calling them twice… the person who did the return is away and they are not keen for me to discuss with anyone else. it’s going to be another 7 days and I’m quite worried.

I always take the stance that absolutely anyone can make a mistake, regardless of their qualifications, any job that requires human thought also had the potential for human error. It’s unfortunate when it does happen, but it absolutely can and does happen.

If you have a decent understanding of it I would look through it all properly and go with questions, if you don’t fully understand it maybe have another accountant take a look x

The date of probate is irrelevant. The dead person stops paying tax when they die - obviously inheritance tax and income during the tax year while they were alive may. still need to be paid.
The estate and trust forms would have been submitted to get probate, they are nothing to do with self-assessment.
There is no 20% tax on estates - it is 40% on anything above available allowances and would have been paid when probate was granted.

As an update, it transpires that there has been a mistake! Some calculation errors but also larger ones which would have meant a lot more tax than required would have been paid if we hadn’t queried.

Some of the advice above is incorrect too in case others find this thread.

The date of probate is absolutely relevant…. It forms the end of the administration period, which started at date of death. During this period 20% tax is paid upon profit of the estate. (Not on the whole estate value, just on the profit which possibly wasn’t clear in my op).

Yes of course they can. Once an accountant messed up a really simple sole-trader tax return by many thousand pounds, which I was then expected to find and pay within 3 weeks. The partner who made the mistake literally hid in his office and has not spoken to me since then, delegating his partner to speak to me.

You need to call again and speak to them, keep calling till you get a reply. State what you think the error is, and demand an answer.