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.