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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: unsolicited returns

If an unsolicited SA 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 Trusts & Estates Edinburgh to be dealt with. In these circumstances the informal procedures for dealing with the estate’s liability are not appropriate.