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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: small estates: issuing returns

Personal Tax offices should not issue Self Assessment returns to personal representatives of estates.

The only exceptions will be cases where there is, for example, an open enquiry into the affairs of the deceased and the office handling the enquiry has agreed with HMRC Administration of Estates Cardiff that they should also take responsibility for the administration period of the estate.

Informal payments

The majority of estates will be straightforward, with tax liabilities (if any) of less than £10,000. In such cases, personal representatives may make an informal one-off payment to cover the liability of the estate

Further guidance on the use of informal payments is at TSEM7410.

Responsible Office - special cases

In the majority of cases HMRC PAYE & SA Cardiff and HMRC Administration of Estates Cardiff will be responsible for dealing with the liability arising during the administration period of the deceased’s estate.

The exceptions to this general rule are:

  • If the deceased was a Lloyds underwriter, WMBC Wealthy Bradford will be responsible for dealing with the eligibility arising during the administration period of the estate.

 

  • The deceased’s lifetime tax affairs were dealt with by Public Department 1 (PD1) - they will retain responsibility for the dealing with the liability arising during the administration period of the estate.