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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: tax chargeable - no probate or letters of administration

You cannot serve a tax return if there are no personal representatives. Telephone Debt Management and Banking (DMB) Enforcement Technical Team, Shipley on 01274-539440 for advice when neither probate nor letters of administration (confirmation in Scotland) are taken out within one year of the taxpayer’s death, and

  • the total tax due from the estate is likely to be £1,000 or more, or
  • the tax due is less than £1,000 but you have reason to believe that this situation has been created to avoid paying the due tax.