DECEASED PERSONS
Issuing of Returns
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
| Old Ref | New Ref | Topic |
| AP4426 | TSEM7402 | Deceased Persons: Issuing of returns - single notice/single declaration |
| AP4427 | TSEM7404 | Deceased Persons: minimum requirements and conditions to be met |
| AP4428 | TSEM7390 | Deceased Persons: Tax reliefs for personal representatives |
| AP4429 | TSEM7392 | Deceased Persons: Capital gains annual exemption for personal representatives and rate of tax |
| AP4430 | TSEM7411 | Deceased Persons: Voluntary payments procedure - small estate cases |
| AP4431 | TSEM7412 | Deceased Persons: Voluntary payments for administration periods |
| AP4432 | TSEM7415 | Deceased Persons: suggested procedure in all cases |
| AP4433 | TSEM7416 | Deceased Persons: establishment files |
| AP4434 | TSEM7417 | Deceased Persons: annual balance of voluntary payments |
