TSEM7456 - Deceased persons: beneficiaries of estates - entries on tax return

There may be an entry in the beneficiary’s tax return at `Income from the estates of deceased persons'. The income is taxed, unless it is from a foreign estate.

Accept the amount shown on the return as the net income from this source for that tax year.

If you are considering opening an enquiry into income from this source, refer to TSEM7608 and consult HMRC Trusts & Estates Edinburgh.