FAQs - Administration Periods

Q. What tax rates apply to estate income?

A. This depends on the type of income. For 2010-2011 the rates are:

• untaxed dividends - 10 per cent
• all other untaxed income - 20 per cent
• chargeable gains - 18 per cent for gains on or before 22 June 2010, and 28 per cent for gains after this date.

Estates are not charged to higher rate Income Tax, as this applies only to individuals.

See Tax Rates and Allowances for more information.