Penalty

In 2022 my wife was one day late in paying CGT on a property sale and underpaid it by 33 pence. She passed away in January 2024 and a few weeks later was sent penalty notice for £1,034 in respect of the CGT payment. I sent an appeal on 27th March by recorded delivery but received no response until 8th August when a second demand for the £1, 034 arrived - again addressed to my deceased wife. What should I do?

Hi Gary,
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Capital Gains Tax
Thank you.