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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: unsolicited returns

If an unsolicited Trust and Estate Self Assessment tax return is received and the deceased was a Lloyds underwriter or their lifetime tax affairs were dealt with by Public Department 1, pass the return to High Net Worth Unit (HNWU) Bradford or PD1 respectively.

For all other cases the return should be sent to HMRC Administration of Estates Cardiff to be dealt with. In these circumstances the informal procedures for dealing with the estate’s liability are not appropriate.