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HMRC internal manual

International Manual

Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: Residence of personal representatives

The residence position of personal representatives is an important factor in deciding whether relief is available and how it should be given. When you receive a claim from the personal representatives of an estate we may have to decide whether they should be treated under ITA07/S834 as

  • Resident in the UK
  • Not resident in the UK

UK resident personal representatives

The personal representatives are regarded as resident in the UK

  • Where all the personal representatives are resident in the UK
  • Where one or more of the personal representatives is not resident in the UK, but

    • At least one of the personal representatives is resident in the UK and
    • The deceased was either resident, ordinarily resident, or domiciled in the UK

Non-resident personal representatives

The personal representatives are regarded as not resident in the UK

  • Where all the personal representatives are not resident in the UK
  • Where at least one personal representative is resident in the UK but 

    • At least one of the personal representatives is not resident in the UK and
    • The deceased was neither resident, nor ordinarily resident, nor domiciled in the UK

Note that the appointment of an attorney administrator (see INTM340100) does not affect the residence status of the personal representatives.