Related Commentary  Related HMRC Manuals

834(1)  This section applies for income tax purposes if the personal representatives of a deceased person (“D”) include one or more persons who are UK resident and one or more persons who are non-UK resident.

834(2)  If the following condition is met, the person or persons who are non-UK resident are treated, in their capacity as personal representatives, as UK resident.

834(3)  The condition is that when D died D was UK resident or domiciled in the United Kingdom.

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