AP4420+ - Assessment Procedures Manual: Contents


DECEASED PERSONS

The guidance at this point has been removed to the Trusts Settlements and Estates Manual (TSEM)

See the conversion table below to identify the relevant page in TSEM

Review of post death period

Old RefNew RefTopic
AP4420TSEM7376Deceased Persons: HMRC Trusts Edinburgh responsibilities; Complex Estates
AP4421TSEM7378Deceased Persons: Trust Office responsibilities
AP4422TSEM7378Deceased Persons: - Responsible Network Office(GCD) responsibilities
AP4423TSEM7406Deceased Persons: Small estates - Responsible Office responsibilities
AP4424TSEM7366Deceased Persons: Scottish Estates or Corporate Trustee Acting
AP4425TSEM7410Deceased Persons and Administration Periods: No previous tax records or total liability below £10,000: Voluntary Payment Procedure