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. 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 subject to certain exceptions.

These exceptions are as follows:

• If the deceased’s lifetime tax affairs were dealt with dealt with by Public Department 1, that office will retain responsibility.
• If the deceased was a Lloyds underwriter, West Yorkshire Personal Tax Unit will be responsible for the estate.
• 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.