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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts & estates: the items which form the deceased's estate

When a person dies, his various possessions form his estate. They may include money,clothes, furniture, investments, land and property.

The personal representatives become the legal owners of all types of property left by thedeceased. But they do not become the owners of any ‘gift on account of death’(donatio mortis causa – TSEM6033). They are required to duly administer the estate onbehalf of the legatees.