FAQs - Personal Representative (Executor)

Q. Do HM Revenue & Customs Trusts offices deal with administration periods?

A. UK estates in administration where a trust has been created either under the terms of the deceased person’s will or the rules of intestacy, will usually be dealt with by the appropriate HMRC Trusts Office.

All other UK estates in administration that fall within Self Assessment will be dealt with by HMRC Trusts Edinburgh.

The administration period may be dealt with by the deceased’s personal tax office and the tax liability dealt with informally, if:

• the estate is likely to be finalised within two calendar years from the date of death, and
• the amount of tax is less than £10,000, and
• there are no complicated issues.