TSEM7368 - Deceased persons: changes to information on form 920
TSEM7366 shows how to use the
information on form 920. The personal representatives may
subsequently tell you that the distribution of the estate has been
altered by means of a deed of variation or other document
(CG31400). You should deal with this as follows.
Where HMRC Trusts Edinburgh or another Trust office is or has
been involved, refer the matter to that office.
If liability will now arise during the period of
administration, refer to
TSEM7366.
If a trust will be set up, follow the guidance in
TSEM7366.
In all other cases no further action is needed.
