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HMRC internal manual

Trusts, Settlements and Estates Manual

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HM Revenue & Customs
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Deceased persons: the office that deals with the liability

When someone dies, the responsible office will have to finalise the deceased individual’s liability to the date of death. It will make any repayment due for all periods up to the date of death.

It will also be responsible for the period of administration (TSEM7360), unless

  • a trust is created, in which case the appropriate HMRC Trusts & Estates Office will assume responsibility (TSEM7378) or
  • the liability is expected to be in excess of £10,000 or the case is complex (TSEM7376) and can only be dealt with by the issue of an SA return or
  • the case is a ‘special case’ as described in TSEM7406

You should notify HMRC Trusts & Estates Edinburgh if you decide that the case is appropriate to them. See TSEM7366 and TSEM7376. Do this by sending a memo and provide

  • the name and date of death of the deceased
  • the name and address of the executor(s)
  • the name and address of any agent/solicitor acting for the estate.

Responsible office unknown

Occasionally the responsible office is unknown, but it is clear that liability will arise. This can be either up to the date of death, or during the administration period.

Liability up to the date of death

The office dealing with the last private address of the deceased should assume responsibility for dealing with the deceased individual’s liability to the date of death.

If that private address was outside the United Kingdom, use the address of either the personal representative or the agent who acted on behalf of the deceased.

Administration period liability

If liability will arise during the administration period, and the responsible office is unknown, the office that deals with the address of the first-named personal representative should assume responsibility.

If that address is outside the United Kingdom, use the address of the agent who acted on behalf of the deceased.