Related HMRC Manuals

936(1)  In this Chapter–

“UK estate”, in relation to a tax year, means an estate which meets conditions A and B, or condition C, for that year, and

“foreign estate”, in relation to a tax year, means an estate which is not a UK estate in relation to that year.

936(2)  Condition A is that all the income of the estate either–

(a)has borne United Kingdom income tax by deduction, or

(b)is income in respect of which the personal representatives are directly assessable to United Kingdom income tax for the tax year.

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