The personal representatives1 of a deceased person must deliver to the Commissioners for Her Majesty's Revenue and Customs2 an account3 specifying to the best of their knowledge and belief all appropriate property and the value of that property4. The account must be delivered before the expiration of the period of 12 months from the end of the month in which the death occurs, or, if it expires later, the period of three months beginning with the date on which the personal representatives first act as such
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