Legal background to trusts & estates: administrators and the tax office
Upon the death of a person the personal representatives become the legal owners of the deceased’s estate. If he leaves no valid will they will be authorised to act by obtaining a grant of letters of administration.
Normally you should not ask for sight of such grant. But, you may need to if
- there are doubts about the time limits for elections under Section 142 IHTA 1984 or Section 62 (7) TCGA 1992
- it is required as part of a formal SA enquiry
- a submission is needed in relation to a deed of variation/family arrangement executed (TSEM1815).
When the administrators wind up the estate, they pay out the assets. The tax office may ask who received them.