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HMRC internal manual

International Manual

Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: Claims by personal representatives on administration period income

You may receive claims under double taxation agreements from personal representatives on income arising during the administration period of an estate (for pre-death income see INTM340040).

You will need to establish that

  • The person who has signed the declaration on the claim form is a personal representative, and
  • All of the income claimed arose during the administration period of the estate (that is, after the date of death and before the ascertainment of the residue of the estate).

You will also need to establish that the personal representative fulfils any particular conditions laid down in the double taxation agreement under which they are claiming. Please check the country specific guidance to see if there is any specific information about claims by personal representatives.

If the information you need is not available from correspondence associated with the claim, you will have to open an enquiry to ask for it. See INTM331200 for guidance on how to open an enquiry arising from a claim by a non-resident.