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Contents

Official guidance
Repayment Claims Manual

RM1548P · Setting up and amending: what happens when a taxpayer dies

  • RM1548 · Existing annual claims case: taxpayer dies
  • RM1552 · Existing annual claims case: what to do when first notification of death received
  • RM1553 · Probate, Confirmation, Letters of Administration, Wills
  • RM1556 · Annual claims case: the administration period
  • RM1560 · Existing annual claims case: making the repayment to date of death
  • RM1564 · Making the repayment to date of death
  1. Setting up and amending: what happens when a taxpayer dies: contents
  2. Annual claims case: the administration period

RM1556 | Annual claims case: the administration period

From HM Revenue & Customs · Repayment Claims Manual

To find out how to deal with the Administration Period, follow the detailed guidance at AP 4419 et seq.:

AP4419. How to decide which Office is responsible for the administration period.

AP4420. Estates valued at over £400,000 are dealt with by IR Trusts Edinburgh (formerly called FICO Scotland).

AP4421. Estates where a trust is created are dealt with by a Trust Office

AP4422. IRO responsibilities in IR Trust Edinburgh and Trust Office cases.

AP4423/4. IRO responsibilities in all other small estate cases.

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