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HMRC internal manual

Trusts, Settlements and Estates Manual

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.