TSEM7204 - Deceased persons: the office that deals with the liability

When someone dies, HMRC will have to finalise the deceased individual鈥檚 tax听liability to the date of death. This will include making听any repayment due for all periods up to the date of death or requesting payment of any tax still due.

HMRC PAYE听& SA Cardiff will be responsible for the period of administration听(TSEM7360), unless

  • the tax liability is expected to be in excess of 拢10,000 or
  • the value of the estate is over 拢2.5m or
  • the value of assets sold by the personal representative exceeds 拢250,000 for deaths up to 6 April 2016, or
  • the value of assets sold by the personal representative exceeds 拢500,000 for deaths on or after 6 April 2016

in which case, HMRC Administration of Estates Cardiff will assume responsibility, unless the case is a 鈥榮pecial case鈥� as described in TSEM7406

听