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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: a brief introduction to periods of administration

When a person dies, somebody has to take responsibility for settling the affairs of the deceased person. In this guidance we refer to that person as the personal representative.

The last office of a deceased person has to consider and in some cases deal with, the tax liabilities arising during the administration of the estate (see TSEM7406)