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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: administration periods: office procedures for informal payments

Prior to the introduction of ITSA the informal payment procedure was used only to handle employment income payments made to the Accounts Office. Since 1996-97 it has also been used for other liabilities such as trading income and Capital Gains Tax. The main procedures are contained in the PAYE Manual at paragraph 90010 onwards, although some adaptation to these will usually be needed when dealing with administration period liabilities for estates falling within TSEM7410.

The following paragraphs contain suggested procedures for handling these cases, but it is left up to each local office to devise whatever arrangement best suits its own situation, provided that it meets the objectives of dealing with the administration period liability informally, keeping as many cases as possible outside ITSA, and maintaining sufficient records to enable the annual balance figures to be verified (PAYE98000).