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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 local 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)
  • obtain information about any continuing trusts, and
  • Inform HMRC Trusts & Estates of appropriate cases.

But a local office should not normally create a Self Assessment record for an estate, or issue Self Assessment returns to personal representatives.

This guidance tells you when and how to do these tasks.