TSEM7407 - Deceased persons: unsolicited returns

If an unsolicited SA return is received and the deceased was a Lloyds underwriter or their lifetime tax affairs were dealt with by Public Department 1, pass the return to High Net Worth Unit (HNWU) Shipley or PD1.

For all other cases the return should be sent to HMRC Trusts & Estates Edinburgh to be dealt with. In these circumstances the informal procedures for dealing with the estate’s liability are not appropriate.