»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp period of administration starts at the date of death. It finishes when the personal representatives have discharged all their duties (TSEM6071).

If there is no trust, the administration period is usually dealt with by HMRC PAYE & SA. If the total liability income tax and capital gains tax for the whole administration period is expected to be in excess of £10,000 or the case is regarded as ‘complexâ€� (TSEM7376), HMRC Administration of Estates Cardiff will assume responsibility. »Ê¹ÚÌåÓýappre are details at TSEM7204. »Ê¹ÚÌåÓýappre is also further guidance at CG30780.