TSEM6113 - Legal background to trusts & estates: administrators and HMRC

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.

HMRC will not normally ask for sight of such grant. But, 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. HMRC may ask who received them.