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  1. Home
HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. TSEM6000

TSEM6100 - Legal background to trusts & estates: no valid will - contents

  1. TSEM6101
    Intestacy
  2. TSEM6102
    Applying for letters of administration
  3. TSEM6104
    Administrator's duties
  4. TSEM6105
    Partial intestacy
  5. TSEM6106
    Apportioning income
  6. TSEM6110
    »Ê¹ÚÌåÓýapp three phases of an administrator’s duties
  7. TSEM6112
    Administrators - deceased was self-employed
  8. TSEM6113
    Administrators and the tax office
  9. TSEM6114
    »Ê¹ÚÌåÓýapp end of an administration period
  10. TSEM6115
    Administrators give assent
  11. TSEM6120
    Statutory trust
  12. TSEM6121
    Early payment of minor’s share under the rules of intestacy
  13. TSEM6122
    When beneficiary becomes absolutely entitled to trust assets
  14. TSEM6123
    Trust for sale
  15. TSEM6124
    Administrators become trustees of statutory trust
  16. TSEM6125
    Age of majority
  17. TSEM6126
    Administrators - value of transferred assets
  18. TSEM6127
    »Ê¹ÚÌåÓýapp difference between administrators and trustees
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