FAQs - Personal Representative (Executor)

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

Yes, in certain circumstances. All estates in administration in the UK within Self Assessment, where there is no continuing trust, will be dealt with by HMRC Trusts Edinburgh. Estates in administration in the UK where there is a continuing trust will be dealt with by the appropriate Trust Office.

No, in certain circumstances. 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 to be finalised fairly quickly, for example within a year, and
  • the amount of tax is under £10,000, and
  • there are no complicated issues.