TSEM7204 - Deceased persons: the office that deals with the liability

When someone dies, HMRC will have to finalise the deceased individual’s tax liability to the date of death. This will include making any repayment due for all periods up to the date of death or requesting payment of any tax still due.

HMRC PAYE & SA Cardiff will be responsible for the period of administration (TSEM7360), unless

• the tax liability is expected to be in excess of £10,000 or
• the value of the estate is over £2.5m or
• the value of assets sold by the personal representative exceeds £250,000 for deaths up to 6 April 2016, or
• the value of assets sold by the personal representative exceeds £500,000 for deaths on or after 6 April 2016

in which case, HMRC Administration of Estates Cardiff will assume responsibility, unless the case is a ‘special case’ as described in TSEM7406