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TSEM7806 | Deceased persons: intestacy - no letters of administration

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Where letters of administration are not taken out, HMRC must take extra care in finalising the tax liabilities up to the date of death.

If a repayment arises, follow the guidance in TSEM7280.

Where additional liability arises, refer to TSEM7254.