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HMRC internal manual

Trusts, Settlements and Estates Manual

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) and CG30700.

If there is a trust, HMRC Trusts Nottingham will deal with the trust. (TSEM1420)