TSEM1550 - Introduction to trusts: new trusts: administration period not followed by a trust

The period of administration starts at the date of death. It finishes when the personal representatives have discharged all their duties (TSEM6071).

If there is no trust, the administration period is usually dealt with by the tax office responsible for the deceased’s tax affairs. If the liability is expected to be in excess of £10,000 or the case is a ‘complex’ one (TSEM7376) and can only be dealt with by the issue of an SA return. HMRC Trusts Edinburgh will assume responsibility. There are details at TSEM7204. There is also further guidance at CG30780 +.