A. The Trust and Estate Tax Return is a dual purpose return that covers both trusts and deceased estates. It can be sent to the trustee of a trust or to the personal representative of a deceased estate. The personal representative needs to give details on the return of income received and chargeable gains made by the estate during the administration period. This applies even where no trust is created under the terms of the will or the rules of intestacy. If a notice to make a return is issued, the personal representative must complete and submit the return.
