Deceased persons: tax chargeable - no probate or letters of administration
You cannot serve a tax return if there are no personal representatives. Email DMB, Estates & Trusts Office (Mailbox) (DM) 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.
If the enquiry is urgent please call
- Ted Bishop on 03000 562 283 or
- Steve Griffin on 03000 562 258.