This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Complex estate?

Posts: 112
Joined: Wed Aug 06, 2008 3:31 pm

Complex estate?

Postby Brightonian » Mon Jul 17, 2017 10:37 am

A client has asked me to prepare income tax returns for her deceased brother. This is not something I do often and, in the past, I have simply prepared the return for the deceased and also a trusts and estates return for the period from the date of death to 5 April. I have usually sent a 64-8 signed by the PRs and asked for a UTR to be issued. This time it seems that HMRC has a new procedure. Looking at the website, I think the estate may fall into the category of 'complex' estate, as theIT/ CGT is likely to be more than £10,000 before the estate is wound up, which is likely to be next year. However, it could be less. I am concerned that I can't register for a UTR in case I miss a tax return deadline. I called the helpline
and they suggested I write asking if it would be possible for the estate to be dealt with informally. Are there any pitfalls here? If the tax exceeds £10k, will the clients be penalised? Does anyone know when the new system will be up and running
and if agents will be able to register estates.

Posts: 8032
Joined: Wed Aug 06, 2008 3:25 pm

Re: Complex estate?

Postby maths » Mon Jul 17, 2017 5:40 pm

Non quite sure what the problem is?

Posts: 321
Joined: Wed Feb 08, 2017 2:33 pm

Re: Complex estate?

Postby AnthonyR » Mon Jul 17, 2017 6:51 pm

HMRC guidance on the process is pretty clear here: ... o-has-died

You'll need to contact trusts and estates, get them to issue a UTR for the estate and file an estate tax return.

Just because it's called a complex estate it doesn't mean it's complex. An estate with £10k of bank interest from savings (if such a thing exists nowadays) would be considered complex.
Anthony Rogers LLB CTA TEP
Fusion Partners LLP

Posts: 112
Joined: Wed Aug 06, 2008 3:31 pm

Re: Complex estate?

Postby Brightonian » Mon Jul 17, 2017 9:01 pm

Thank you both. I will contact them and see if they will issue a UTR. I thought they weren't doing this pending introduction of their new system but perhaps I have misunderstood. I rarely deal with estates.

Return to “Inheritance Tax, IHT, Trusts & Estates, Capital Taxes”