Related HMRC Manuals

947(1)  For the purposes of this Chapter the aggregate income of the estate for a tax year is the total of the income and amounts specified in subsection (2), but excluding the income specified in subsection (5).

947(2)  The income and amounts are–

(a)the income of the deceased's personal representatives in that capacity which is charged to United Kingdom income tax for the tax year,

(b)the income of the deceased's personal representatives in that capacity on which such tax would have been charged for the tax year if–

(i)it was income of a UK resident, and

(ii)it was income from a source in the United Kingdom,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.