Introduction to trusts: new trust: administration period followed by a trust
The period of administration starts at the date of death. It finishes when the personal representatives have discharged all their duties (TSEM6071).
If there is a trust, the appropriate trust office (TSEM1420) deals with:
- the administration period, and
- the trust.
There are instructions in the SA Manual - ‘Period of Administration’. These refer you to the action guide ‘Set up Trust’. Also see CG30700 onwards for useful detail. External customers can find this guidance at http://www.hmrc.gov.uk/manuals/cgmanual/cg30700.htm