FAQs - Administration Periods

Q. I am administering the estate of someone who has just died. Which tax office should I deal with?

If no trust has been created under the deceased’s will or the rules of intestacy then, in the majority of cases, the deceased’s tax office will be responsible for dealing with any tax liability for the administration period. This includes cases where the deceased’s lifetime tax affairs were dealt with either by Public Department (PD) 1 or by West Yorkshire Personal Tax Unit – those offices will retain responsibility.

The exceptions are as follows:

• If the personal representative is a bank or other financial institution, HMRC Trusts Edinburgh will be responsible for the estate.
• If the administration period liability is over £10,000 or the case is regarded as complex HMRC Trusts Edinburgh will take responsibility for the estate.

If a trust has been created either under the terms of the deceased person’s will, or the rules of intestacy, the relevant HMRC Trusts Office will normally be responsible for the tax affairs of the estate.