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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

TSEM6050 - Legal background to trusts & estates: executors - contents

  1. TSEM6051
    First duties of executors
  2. TSEM6052
    Apportioning income
  3. TSEM6053
    Proving a will
  4. TSEM6054
    The three phases of an executor’s duties
  5. TSEM6056
    Executors - deceased was self-employed
  6. TSEM6057
    Estate includes unauthorised investments
  7. TSEM6058
    Executors and the tax office
  8. TSEM6059
    Wills - the three forms of specific bequests
  9. TSEM6060
    Wills - delays in paying specific bequests
  10. TSEM6061
    Delays in paying specific bequests
  11. TSEM6062
    Insufficient funds in an estate
  12. TSEM6063
    Inheritance (Provision for Family and Dependants) Act 1975
  13. TSEM6071
    The end of an administration period
  14. TSEM6072
    Executors give assent
  15. TSEM6073
    Executors pay a legacy early
  16. TSEM6074
    Executors - interest on legacy paid late
  17. TSEM6075
    Legacy to a minor beneficiary
  18. TSEM6076
    Personal representatives pay assets to trustees
  19. TSEM6077
    Reasons for estate assets going into a trust
  20. TSEM6078
    Value of assets transferred from an estate
  21. TSEM6079
    The difference between executors and trustees
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