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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: Applicants/claimants: Estates and deceased persons: General enquiries about estates

You may receive general enquiries relating to estates and their beneficiaries.

Enquiries about income tax or capital gains tax liabilities

If you receive an enquiry, or a ‘request for clearance’, concerning personal representatives’ liabilities to Income Tax or Capital Gains Tax during the period of administration of a foreign estate you should refer it immediately to Specialist PT, Trusts & Estates.

Enquiries about making a claim and other general enquiries relating to estates and their beneficiaries

If you are in any doubt as to the answer to an enquiry you receive, please seek advice from Specialist Personal Tax, PT International Advisory. Remember that a beneficiary may be entitled to claim under ITA07/S56 as well as a double taxation agreement. For income arising up to the date of death, relief to which the deceased would have been entitled under ITA07/S56 can be claimed by the personal representatives.