Deceased persons: responsibilities of HMRC Trust Offices
Where the responsible network office (TSEM7204) identifies theexistence of a trust it should report the facts to the appropriate HMRC Trust Office onform 980 (TSEM7366). The HMRC Trust Office will ensure thatthey
- deal with all liabilities arising during the entire period of administration
- let the responsible office know when all matters are finalised, or if other action is necessary.