FAQs - Administration Periods

Q. You have sent me a Trust return but the estate does not create a trust. Do I need to complete the return?

A. The Trust and Estate Tax Return is a single return that covers both trusts and deceased estates. 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.