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HMRC internal manual

Self Assessment Manual

Records: set up taxpayer record: periods of administration

When someone dies, HMRC PAYE & SA, Cardiff, 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 (TSEM7350 onwards). Wherever possible, the personal representative should be encouraged to settle any liability under the voluntary payment arrangement if it fits the criteria.

However, where certain situations arise, or are likely to arise, the period of administration will be the responsibility of HMRC Administration of Estates,Cardiff, or other designated office.

Detailed guidance regarding periods of administration, and which office will handle an estate’s tax affair’s, are available at subject ‘Permanent Cessation: Period of Administration’ (SAM90030) and TSEM7406.