TSEM7406 - Deceased persons: small estates: issuing returns

Administration of Estates Cardiff, are responsible for the administration period for complex estates where the personal representative is required to complete Trust and Estate Self Assessment tax returns.

The only exceptions will be where there is an open enquiry into the tax affairs of the deceased and the office handling the enquiry has agreed with Administration of Estates Cardiff that they should also take responsibility for the administration period of the estate.

Informal payments

Most estates will be straightforward, with tax liabilities (if any) of less than £10,000. In such cases, personal representatives may make an informal one-off payment to cover the tax liability arising during the administration period of the estate.

Further guidance on the use of informal payments is at TSEM7410.

Responsible Office - special cases

In the majority of cases PAYE & SA Cardiff or Administration of Estates Cardiff will be responsible for dealing with the liability arising during the administration period of the deceased’s estate.

The exceptions to this general rule are:

• If the deceased was a Lloyds underwriter, WMBC Wealthy Bradford will be responsible for dealing with the liability arising during the administration period of the estate.
• The deceased's lifetime tax affairs were dealt with by Public Department 1 (PD1) - they will retain responsibility for the dealing with the liability arising during the administration period of the estate.

In these circumstances the informal procedures for dealing with the estate`s tax liability are not appropriate.