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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: changes to information on form 920


The guidance relating to processes on this page of the TSEM is suspended for the time being as it is under review. This is due to recent changes made to the form R27 and other process changes introduced by the bereavement project. If you have been given other local instructions on the process to follow please refer to these.

TSEM7366 shows how to use the information on form 920. The personal representatives may subsequently tell you that the distribution of the estate has been altered by means of a deed of variation or other document (CG31400). You should deal with this as follows.

Where one of the HMRC Trusts & Estates offices is or has been involved, refer the matter to that office.

If liability will now arise during the period of administration, refer to TSEM7366.

If a trust will be set up, follow the guidance in TSEM7366.

In all other cases no further action is needed.