Derek Allison (Deceased)

My battle today was with the Inland Revenue who have sent a letter to Derek Allison (Deceased) informing him of an automatic £100 fine if he fails to file his tax return on line (and pay any tax due) before 31st January. I contacted them to explain the clue was in the letter they had sent him when they put (Deceased) in the address line. Apparently these are just computer generated letters and the fine will be automatically applied if the return is not filed. I pointed out a dead man couldn't operate a computer. The answer to that was if he appealed the fine then being dead might be considered an extenuating circumstance and the fine may be cancelled!