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HMRC internal manual

Trusts, Settlements and Estates Manual

legal background to trusts & estates: applying for letters of administration

The laws of intestacy determine who will inherit the possessions, and how much each will get. The rules are set out at TSEM7800 onwards.

There are rules that determine which persons have the right to apply for appointment as administrators of the estate and in what order. They obtain a grant of letters of administration. These establish their authority and standing to administer the estate. If everyone declines it is possible for a creditor of the estate to make an application. That could be the Revenue.