Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
, see all updates

Deceased persons: intestacy - no letters of administration

Where letters of administration are not taken out, take extra care in finalising the tax liabilities up to the date of death.

If a repayment arises, follow the guidance in TSEM7282.

Where additional liability arises, refer to TSEM7254.