TSEM7378 - Deceased persons: responsibilities of HMRC Trust Offices

Where the responsible network office ( TSEM7204) identifies the existence of a trust it should report the facts to the appropriate HMRC Trust Office on form 980 ( TSEM7366). The HMRC Trust Office will ensure that they

• deal with all liabilities arising during the entire period of administration
• let the responsible office know when all matters are finalised, or if other action is necessary.