TSEM7352 - Deceased persons: a brief introduction to periods of administration
When a person dies, somebody has to take responsibility for settling the affairs of the deceased person. In this guidance we refer to that person as the personal representative.
»Ê¹ÚÌåÓýapp last office of a deceased person has to consider and in some cases deal with, the tax liabilities arising during the administration of the estate (see TSEM7406)