TSEM7360 | Deceased persons: definition of period of administration

The period during which the personal representatives are settling the estate is called the period of administration. It starts on the day following the date of death of the deceased person and ends when the personal representatives have taken all the steps necessary to complete the administration of the estate.

The question of when an administration period ends is essentially one of fact and will depend on individual circumstances. It may in some cases coincide with the date when the residue of the estate can be identified. Sometimes the date of issue of the Inheritance Tax clearance certificate is taken as the date the administration was completed.

Detailed guidance is at CG30700 onwards. Any difficulty or dispute about the date of completion of the period of administration should be referred to Trusts Technical for advice. This is for internal users. See TSEM11100.