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HMRC internal manual

International Manual

DT Agreements: France - Income from a UK source paid to a resident of France

Claims in the name of a deceased person, ‘Succession’ or‘Indivision’

You may receive claims in the name of a deceased person, a Succession or an Indivision.

As well as asking for completion of a form 4442/FD (see also INTM340060about opening an SA enquiry), you should ask for a copy of the ‘NotarialCertificate’. The Notarial Certificate should show:

  • The name and last residential address of the deceased
  • The names and addresses of the residuary beneficiaries and the nature and extent of their benefits

Pre-death income

  • If the claim has been signed by a Notary Public, you can accept that he is empowered to act up to the date of death
  • You can accept that the certificate given by the French taxation authorities applies to the deceased

Post-death income

  • French Law does not include the concept of an administration period, but does allow the heirs of a French decedent to postpone the division of an estate for a period of five years, called an ‘indivision’. If the claim has been signed by a Notary, you can assume that he is empowered to act on behalf of the beneficiaries.
  • The addresses of the beneficiaries will be shown on the Notarial Certificate. Relief is allowed on the basis of the entitlement of the beneficiaries, rather than the Notary (whose position is similar to that of an attorney administrator - see INTM340100). Relief may be given provided that all of the beneficiaries are resident in France.
  • If any of the beneficiaries are outside France you should seek assistance from Technical Advice Group.