The personal representatives must establish the statutory total income of the deceased for the tax year of death. The computation of income arising in the year of death generally follows normal principles; however, some points assume particular significance, as noted below.

The position of the deceased for the part of the tax year from 6 April to the date of death may be established by the Personal Representatives' or Executors completion of:

a Form SA 100, a self-assessment tax return: this will need to be completed if the deceased has submitted tax returns in the years up to his death;

a Form R40: claim for repayment;

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