Frequently asked questions – administration periods

• I have recently been appointed as an executor. What do I do about the deceased's tax?
• What is the administration period and when does it end?
• I have already paid tax to HMRC. Why do I need to pay more?
• What counts as income of an estate?
• How do I pay tax on any income I receive?
• What tax rates apply?
• Can there be capital gains whilst I administer an estate?
• I am administering the estate of someone who has died. What reliefs are available to set against capital gains?
• At what rate is Capital Gains Tax charged?
• I am administering the estate of someone who has just died. Which tax office should I deal with?
• You have sent me a Trust return but the estate does not create a trust. Do I need to complete the return?
• You have sent me a return but there is no tax to pay. Do I still need to complete it?
• Are there any circumstances when I should deal with HMRC Trusts & Estates?
• All the beneficiaries are charities. Will I be exempt from paying tax?
• The deceased's husband, wife or civil partner is the sole beneficiary. Will I need to make tax returns?
• Do I have to complete a tax return for the estate I am administering?
• Do all of the executors need to sign tax forms?
• Why have you sent forms to me and not the other executor(s)?
• I have a solicitor/accountant dealing with the estate on my behalf. Can I send the forms on?
• I have just finished finalising the estate. Do I need to wait until after next April?