When does a period of admin start?

[D Sum]

Just a quick question that is being debated in the office and we're hoping someone can settle it.

With regards to a period of admin - when does it start. Does it start on the day of death or the day after? If I make some disposals at my Private Bankers office in the morning then step outside and fall under a bus - which Return should it go on?

On this example - logic says its the day after.

However on IHT we value from the day before death - which suggests that the period of admin starts on the day of death - despite the deceased being alive partly through that day.

I cannot find any manuals or legislation to settle this argument - the all say "from death" as oppose to something helpful like "From the day after death."

Any comments?

Darren