A WIDOW who was fined £100 for failing to file her late husband's tax return claims it has now emerged that the taxman owes her money.

Frances Preece said she was sticking by her pledge not to pay the fine under any circumstances, and she was still waiting for an apology from HM Revenue & Customs for what she saw as harassment and persecution.

The Press reported last month how Mrs Preece, 50, who lives off Tedder Road, Acomb, had been fined for failing to file a return for her husband Vivian, 62, a self-employed tiler, who died of a heart attack last September.

The mother-of-two said she was told in December that if she did not return a completed self-assessment form for her departed husband by January 31, she would be fined £100.

She said her late husband's accountant, who had dealt with his affairs, offered to talk to the tax office and sort out the problem.

But then, as Vivian's "personal representative", she had recently received a £100 fixed penalty for the late return of the tax form.

She said staff showed no remorse or compassion, and did not appear to care that she had been recently bereaved.

Mrs Preece said today she had heard since The Press ran its original story about a couple of other widows who had been through a similar experience to her.

She said she had not paid the fine and had no intention of doing so, but had not heard anything more from HM Revenue & Customs.

She said the accountant had now been through her husband's paperwork, and calculated HM Revenue & Customs actually owed her more than £300. She also hoped she would eventually receive an apology.

HM Revenue & Customs has said previously that it could not comment on individual cases for legal reasons, although it wanted to extend its sympathies to Mrs Preece and her family for their loss.

A spokesman said that normally, when someone died, a personal representative was appointed to deal with the affairs of the deceased, including taking responsibility for administering the deceased person's tax affairs.

He stressed that HM Revenue & Customs provided face-to-face help together with clear written guidance to make completing the formalities as painless as possible.