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 Ref | New Ref | Topic |
| AP4420 | TSEM7376 | Deceased Persons: HMRC Trusts Edinburgh responsibilities; Complex Estates |
| AP4421 | TSEM7378 | Deceased Persons: Trust Office responsibilities |
| AP4422 | TSEM7378 | Deceased Persons: - Responsible Network Office(GCD) responsibilities |
| AP4423 | TSEM7406 | Deceased Persons: Small estates - Responsible Office responsibilities |
| AP4424 | TSEM7366 | Deceased Persons: Scottish Estates or Corporate Trustee Acting |
| AP4425 | TSEM7410 | Deceased Persons and Administration Periods: No previous tax records or total liability below £10,000: Voluntary Payment Procedure |