Records: set up taxpayer record: periods of administration
When someone dies, the processing office has to finalise the liability and make any repayment due for all periods up to the date of death. In the straightforward cases it will also be responsible for finalising the liability for the period of administration (AP4419 onwards / TSEM7350 onwards). Wherever possible, the personal representative should be encouraged to settle any liability under the voluntary payment arrangement outlined at AP4425.
However, where certain situations arise, or are likely to arise, the period of administration will be the responsibility of a specialist Charity, Assets & Residence (CAR) Trust office, or other designated office, and not of the processing office.
Detailed guidance regarding periods of administration, and which office will handle an affair’s tax estate, are available at subject ‘Permanent Cessation: Period of Administration’ (SAM90030).