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HMRC internal manual

Trusts, Settlements and Estates Manual

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.

HMRC PAYE & SA Cardiff will be responsible for the period of administration (TSEM7360), unless

 

  • The tax liability is expected to be in excess of £10,000 or

the value of the estate is over £2.5m

the value of assets sold by the personal representative exceeds £250,000 for deaths up to 6 April 2016, or

the value of assets sold by the personal representative exceeds £500,000 for deaths on or after 6 April 2016.

in which case, HMRC Adminstration of Estates Cardiff will assume responsibility

  • the case is a ‘special case’ as described in TSEM7406