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HMRC internal manual

Trusts, Settlements and Estates Manual

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.