TSEM7407 - Deceased persons: voluntary returns

A voluntary return means that the taxpayer did not file their return in response to a statutory Notice to File from HMRC. Any voluntary returns are treated in the same way as a return made under TMA/S8. FA/S87(12D)

If a voluntary Trust and Estate Self Assessment tax return is received and the deceased was a Lloyds underwriter or their lifetime tax affairs were dealt with by Public Department 1, then the return will be passed to WMBC Wealthy (North) in Bradford or PD1 respectively to be dealt with.

For all other cases, the return will be passed to HMRC Administration of Estates Cardiff to be dealt with.

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