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HMRC internal manual

Capital Gains Manual

Personal representatives and taxation: administration period

The personal representatives are responsible for settling any Income Tax liability on untaxed income arising to the estate in the administration period. Similarly, if the personal representatives sell any chargeable assets in this period, otherwise than as bare trustees, they must settle any liability to Capital Gains Tax. Until this is done the period of administration will continue.

See TSEM7204 for guidance on which office should deal with the administration period. The bigger and more complex estates are dealt with by HMRC Trusts & Estates Edinburgh, See TSEM7376 and TSEM7406. In any case where the residue of the Estate will be held on trust at the end of the administration TSEM7366 requires form 980 to be issued to the appropriate HMRC Trusts & Estates office. That office will be responsible for dealing with the administration period. See TSEM7378.