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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: final year`s liability

Personal representative(s) details are requested either through completion of forms issued by HMRC Bereavement team or by them providing the information over the telephone to the Bereavement helpline.

SA Return to date of death

A formal in-year return will be served before 6 April, where possible, for all cases where details of a Personal Representative are held and there is Self Assessment criteria. This will be the only return served for the period 6 April to the date of death. The date of issue will be recorded so that penalties can be charged automatically if the Return is not sent back by the standard filing due dates. SAM90010

Enquiries under Section 9A or Paragraph 5 Schedule 1A will be made if HMRC are not satisfied with the information supplied

Guidance about discovery can be found at EM1545 and EM3250 onwards.

For guidance on the time limits that apply to all assessments see CH53000.