TSEM7254 | Deceased persons: tax chargeable - no probate or letters of administration

HMRC cannot serve a Notice to file a Trust & Estate tax return, if there are no personal representatives. Internal users only should, Email DMB, Estates & Trusts Office (Mailbox) (DM) for advice when neither probate nor letters of administration (confirmation in Scotland) are taken out within one year of the taxpayer's death, and

• the total tax due from the estate is likely to be £1,000 or more, or

• the tax due is less than £1,000 but there is reason to believe that this situation has been created to avoid paying the due tax.

If the enquiry is urgent, internal users should contact- DMB, Estates and Trust office mailbox