FAQs - Beneficiaries

Q. I have claimed my legal rights under a Scottish estate. How does it affect my tax?

A. The part of the estate you receive in respect of your legal rights will normally be paid to you with interest. You will receive the interest without deduction of tax (unless you usually live outside the United Kingdom). The interest is your income for the year in which it is paid. You must report it to us even if you do not receive a tax return.