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    1. Home
    HMRC internal manual

    Trusts, Settlements and Estates Manual

    From:
    HM Revenue & Customs
    Published
    2 May 2016
    Updated:
    7 April 2025 - See all updates
    1. Back to contents
    2. TSEM6000

    TSEM6100 - Legal background to trusts & estates: no valid will - contents

    1. TSEM6101
      Intestacy
    2. TSEM6102
      Applying for letters of administration
    3. TSEM6104
      Administrator's duties
    4. TSEM6105
      Partial intestacy
    5. TSEM6106
      Apportioning income
    6. TSEM6110
      The three phases of an administrator’s duties
    7. TSEM6112
      Administrators - deceased was self-employed
    8. TSEM6113
      Administrators and the tax office
    9. TSEM6114
      The end of an administration period
    10. TSEM6115
      Administrators give assent
    11. TSEM6120
      Statutory trust
    12. TSEM6121
      Early payment of minor’s share under the rules of intestacy
    13. TSEM6122
      When beneficiary becomes absolutely entitled to trust assets
    14. TSEM6123
      Trust for sale
    15. TSEM6124
      Administrators become trustees of statutory trust
    16. TSEM6125
      Age of majority
    17. TSEM6126
      Administrators - value of transferred assets
    18. TSEM6127
      The difference between administrators and trustees
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