TSEM7366 - Deceased persons: using form 920 information
In the majority of cases, the deceased individual’s tax
office will be responsible for dealing with any tax liability for
the administration period. This includes cases where the
deceased’s lifetime tax affairs were dealt with by Public
Department (PD) 1 – that office will retain responsibility.
The exceptions are;
- If the deceased was a Lloyds underwriter, West Yorks Personal
Tax Unit will be responsible for the taxation of the estate.
- Any case where a trust has been created either under the terms
of the deceased person’s will, or the rules of intestacy,
- the relevant HMRC Trusts Office ( TSEM1420) will normally be responsible for the tax affairs of the estate, and form 980 should be issued to the appropriate office.
- CAR Residency will be the responsible office, if, however, the trust is non- resident.
- Any other case where no trust has been created under the terms
of the deceased person’s will or the rules of intestacy,
- if the personal representative is a bank or other financial institution, HMRC Trusts Edinburgh will be responsible for the estate
- if the administration period tax liability is over £10,000 (for example because the personal representatives have indicated that they will receive untaxed income in excess of £50,000), or the case is regarded as complex ( TSEM7376), HMRC Trusts Edinburgh will take responsibility for it. If it is unclear whether the total Self Assessment liability will exceed £10,000 or not, you should assume that it does not.)
A flow chart is produced at TSEM7366a.
Responsible office unknown
Occasionally the responsible office is unknown, but it is clear
that liability will arise. If so, the office dealing with the
address of the first-named personal representative should assume
responsibility for dealing with the administration period
liability, unless the case is one where HMRC Trusts Edinburgh has
responsibility.
If that address is outside the United Kingdom, use the
address of the agent who acted on behalf of the deceased.
Liability to the date of death
It is important to finalise all matters up to the date of death. The deceased's responsible office ( TSEM7204) should always do this.
