When a Name dies, their death is treated as taking place on 5 April in the calendar year in which they die1.
Example
A Name who died on 27 November 2023 is treated as having died on 5 April 2023. Assessments up to 2022/23 (in general, the 2020 Lloyd's account) are taxed on the Name personally (via their Executors or personal representatives), but all later assessments (normally, for the 2021 Lloyd's accounts onwards) are taxed on the deceased Name's personal
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