TSEM - Recent changes to this guidance


Below are details of the amendments that were published on 9 February 2009 (see the update index for all updates)


SectionDetails of update
TSEM7214Deceased persons: letter to the personal representative – amended
TSEM7366(a)Deceased persons: using form 920 information – flow chart amended
TSEM7356Deceased persons: what personal representatives do
TSEM7376Deceased persons: responsibilities of HMRC Trusts Edinburgh – complex cases – amended
TSEM7407(a)Deceased persons: unsolicited returns – flow chart amended
TSEM7410Deceased persons: conditions for informal payment procedures – amended
TSEM7414Deceased persons: administration periods: failure to agree the tax liability - amended
TSEM7456Deceased persons: beneficiaries of estates – entries on tax return - amended
TSEM7654Deceased persons: limited interests in residue – taxation – amended
TSEM7655Deceased persons: limited interests in residue – statutory - conventional basis of taxation – new section
TSEM7866Deceased persons: intestacy – Northern Ireland – fixed sums - amended