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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Annual claims case: the administration period

To find out how to deal with the Administration Period, follow the detailed guidance at AP 4419 et seq.:

AP4419. How to decide which Office is responsible for the administration period.

AP4420. Estates valued at over £400,000 are dealt with by IR Trusts Edinburgh (formerly called FICO Scotland).

AP4421. Estates where a trust is created are dealt with by a Trust Office

AP4422. IRO responsibilities in IR Trust Edinburgh and Trust Office cases.

AP4423/4. IRO responsibilities in all other small estate cases.