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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: administration periods: office procedures for informal payments


The guidance relating to processes on this page of the TSEM is suspended for the time being as it is under review. This is due to recent changes made to the form R27 and other process changes introduced by the bereavement project. If you have been given other local instructions on the process to follow please refer to these.

Taxpayer record exists

If a taxpayer record already exists for the deceased, the administration period liability can be finalised from that reference. But the taxpayer reference on the P254 payslip must be allocated from the P254 electronic storage file (see below).

Taxpayer record does not exist

Where no taxpayer record exists, the most appropriate office handles the administration period liability. This will usually be the office that deals with the address of either the personal representative or the solicitor dealing with the administration of the estate.

Finalising the liability and issuing a P254 payslip may be controlled from an electronic storage file. If several firms of solicitors are each responsible for large numbers of estates, a series of electronic storage files may be more appropriate. Alternatively, controlling the issue of P254s may be combined with the existing P211 electronic storage file.

Use a separate sub folder 133P(X) for each informal payment case.