TSEM7454 - Deceased persons: beneficiaries of estates - how we know about the income

You will know about income from a deceased person’s estate from one of the following sources.

• a beneficiary makes an entry on the tax return at ‘Income from the estates of deceased persons’
• a beneficiary claims repayment of tax in respect of income from an estate
• you receive third party information from HMRC Trusts & Estates Edinburgh.