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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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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