A. Yes, if a trust has been created either under the deceased’s will or the rules of intestacy. In these circumstances HM Revenue & Customs Trusts & Estates will be responsible for dealing with any tax liability for the administration period.
HMRC Trusts & Estates Edinburgh will also take over responsibility for the estate if the administration period liability is over £10,000 or the case is regarded as complex. In these circumstances the personal representative must complete and submit a Trust and Estate Tax Return.
